Research On Internal Control Audit Issues In China

June 28,2008,China's Ministry of Finance and other five ministries and commissions formally promulgated the "basic norms of internal control",followed by the introduction of the "Guidelines for internal control of enterprises," "corporate internal control application guidelines," these supporting system for comments draft.From January 1,2011,the listed companies require the implementation of internal control audit guidelines for listed companies in China and abroad,in 2012 to further expand the scope of the requirements of the Shanghai Stock Exchange and the Shenzhen Stock Exchange listed companies The implementation of internal control audit,and also requires listed companies to conduct self-evaluation,and disclosure of the report.At the same time require listed companies to hire accounting firms,its internal control audit,the audit results should be announced.So in the "internal control audit guidelines" implementation of six years: China's listed companies internal control audit how effective? CPA is how the internal control of listed companies audit? Compared with the provision of earnings audit only,the implementation of the enterprise internal control audit can increase the amount of information gold content for the majority of investors to bring useful information?Based on this,this article first of the listed company's internal audit report the number of disclosure,normative,including internal control deficiencies,internal control self-evaluation report disclosure and other content statistics for the following case analysis to do bedding.And then through the firm on the listed company internal control audit of specific cases,elaborate internal control audit model and process,and then find out the problems of China's internal control audit.Finally,the listed companies and certified public accountants to implement internal control audit recommendations.In short,China's internal control audit problems are affected by several reasons.Including the audit needs and audit providers,of course,with the company's own institutional settings,governance environment,operating conditions are inseparable.To find the factors that affect the problem,we need to prescribe the right medicine,through all aspects of the common participation,to improve the internal control of listed companies is the status of the audit.The main contributions of this paper are as follows: First,the internal control audit of all the listed companies in the implementation of the Guidelines on Enterprise Internal Control Audit in 2011-2015 has been analyzed statistically from various aspects,which enriched data support for future internal control audits.Second,combined with the specific office of the listed companies to implement the audit case,the status of China's internal control audit,to further improve the work of internal control audit put forward the feasibility of the proposal.