Research On Internal Control Auditing In Huludao Zinc Industry Co.,Ltd

Internal control audit is an important mechanism to prevent the enterprise's earnings manipulation and financial fraud,which plays an important role in ensuring the effectiveness of internal control.In view of the problem of listed companies for internal control and audit in Liaoning province,this paper selects the Huludao Zinc Industry Co.,Ltd as the research object,using methods of questionnaire,interview and material collection to analyze its present situation of internal control and audit qualitatively.The results show that:the internal control and audit of the company has experienced three stages:starting,developing and improving;the internal control auditing process of the company is divided into four stages:Planning,implementing,evaluating and completing,which are mutually influenced;The adaptability of audit technology and method,the clarity of audit evaluation standard,the accuracy of audit information disclosure,the correlation between audit and performance management have a significant impact on the effectiveness of internal control audit;The company's internal control auditing has achieved positive results in the information disclosure,Effectiveness of internal control and legal management,but there are four problems,such as inaccurate information disclosure,vague evaluation criteria,out of touch with performance management,and lack of adaptability of audit techniques and methods.To solve this problem,the author puts forward some suggestions from five aspects:improving the system of information disclosure;accelerating the construction of the evaluation system;combining the audit results with the performance management;innovating audit techniques and methods.The author hopes that this study can provide reference for the improvement of the internal control audit system of Listed Companies in Huludao.