Problems And Suggestions Of The Internal Control Audit In China

2011,is the first year that internal control audit was distrainted in China,which emphasizing the domestic and foreign listed companies must be enforced and carried out once a year.Today,internal control audit has been forced for nearly 6 years in our country.In the past 6 years,the internal control audit also exposed some problems in its development,such as: the internal control audit report format is not standardized,CPA's professional level and service quality did not conform to the requirements of the internal control audit and so on.That makes the internal control audit's growth encounter bottleneck.Therefore,this article from the perspective of CPA,using the literature research method,statistical analysis,multi case analysis method to explore the existing problems of internal control audit,and puts forward some suggestions for improvement.Firstly,this paper reviews the domestic and foreign research status of internal control audit,determine the content and methods of this article;secondly,on the basis of the theory of internal control audit are discussed;then,from the perspective of CPA,adopt the literature research method,statistical analysis method,multi case analysis method to emplore the status of implementation of internal control audit and the existing problems;finally,from the perspective of CPA,separately put forward the corresponding suggestions for improvement from the system level,the audited unit level,the accounting firms level,in order to further improve the application of China's internal control audit guidelines and audit criterion system in practice.In addition,through field visits,case analysis and other methods combined with the cost benefit principle,put forward new ideas of this paper,that is the accounting firm should improve the integration of audit results,and to "test" the internal control design and operation effectiveness as an example,detailed statement CPA how to carry out the integration of audit more effectively.