Research On The Audit Of Internal Control Defects In Enterprises

In May 2008,China's Ministry of Finance in conjunction with the China Securities Regulatory Commission,the Audit Commission,People's Republic of China China Banking Regulatory Commission and the Chinese Insurance Regulatory Commission jointly formulated and issued the "basic norms of internal control".In April 2010,five ministries and commissions of the State Council jointly formulated the guidelines for the application of internal control of enterprises,the guidelines for the evaluation of internal control of enterprises,and the guidelines for the audit of internal control of enterprises.Required to hire an accounting firm on the financial report of the company internal control effectiveness of views of implementation of enterprise internal control evaluation standard and internal control,and internal control deficiencies of major non-financial report for effective disclosure.In this context,this paper takes the internal control audit normative document and related research literature as the theoretical basis.Taking Company A as an example,this paper studies the internal control audit method through the practical analysis of the internal control defect audit case.This paper is divided into five chapters,the first chapter of the research background,research significance,research methods are described,the article that the modern internal control audit system,one is derived from the repair agent mechanism in order to restore the imbalance,The "externalities" in the internal control economics,and the rationality of the existence and existence of the system itself.The paper argues that the research of this paper is very important to perfect the internal control of the company and the implementation of the internal control audit practice of the accounting firm.The relevant policy recommendations also apply to the reference of the supervisory department and have reference significance for the development and perfection of the internal control audit theory The This paper uses normative research and case study.In the second chapter,the definition of internal control is introduced,the concept of internal control audit is analyzed,the concept of internal control defect is defined,and the definition of the above keywords is compared with other countries.Secondly,the current laws and regulations of China's internal control audit were studied,the results found that there are lagging laws and regulations.Again,the literature on the study of internal control audit is summarized.Finally,the status quo of internal control audit in China is described by analyzing the problems of internal control defects,the identification of current internal control defects and the existing problems of disclosure in China's current enterprise management.The third chapter is the theoretical part of the internal control defect audit method related to the theory.From the internal control audit method,namely the comprehensive audit method and the risk-oriented audit method,the internal control audit internal control defect identification method,the internal control audit internal control defect classification method,to the internal control audit internal control the defect identification method,The internal control audit after the conclusion of the audit report,in accordance with the internal control audit process,the internal control of the audit process and the relevant application of the focus of the exploration and research.The fourth chapter applies the above theory to the internal control audit case of Company A,revealing the audit report of internal control what A company should issue through internal control audit.In view of the current situation of internal control audit and the problems of internal control audit,combined with A company internal control audit case analysis,the author in the fifth chapter to improve and improve the quality of our internal control audit recommendations.First,China's enterprises themselves,to correctly understand and understand the internal control deficiencies,with the development and dynamic perspective of internal control deficiencies,from the lack of internal control to find their own comprehensive and healthy development of the possibility.Second,China's accounting firms,need to strive to improve the quality of internal control audit.Third,the regulatory authorities should continue to promote the internal control audit system,and in the legislative and operational level to be detailed guidance,the establishment of long-term,linkage of the working mechanism,in the feedback to enhance the quality of internal control audit supervision.