A Case Study Of X Accounting Firm's Internal Control Audit For A Company

China has promulgated a series of policies and regulations during the 2008 to 2011,enforcement of domestic listed companies in the implementation of the audit of internal control.The internal control audit business has gradually become the new business accounting firms in addition to outside audit of financial statements has great potential for development.However,in terms of theoretical guidance,the existing research at home and abroad is not perfect;practical operations,implementation of the financial statements of business audit relies on the existing technology and experience cannot be fully qualified for the job,so in the implementation process has exposed some problems.Based on the above background,this paper selects X accounting for A to implement internal control audit project as the research object,adopt the method of case study to analyze and draw relevant conclusions.The research process of this thesis is: firstly,based on the analysis of A company?s financial indicators and industry characteristics,choose 5 key processes as the case material,they are fund management,raw material procurement management,retail management,project management and management of fixed assets.From the internal control audit planning stage,implementation stage and completion stage of the audit process to introduce X accounting?s process of the 5 key processes.Then by case analysis,pointed out that the specific X accounting?s problems in the internal audit work,and then on the basis of audit guidelines and related standards,try to put forward some suggestions can be extended to the whole industry to improve the internal control audit recommendations,finally gives the conclusion and enlightenment,this thesis has some practical significance for the study of internal control audit.This paper draws the following conclusions:(1)Accounting firms need to be aware of the importance of internal control audit work and the audit procedures should be combined with the industry characteristics and management status of audited company;(2)Accounting firms need to intensify the cultivation of talented people,especially the information technology audit talents.(3)The internal control audit?s implementation is not only the policy basis,but it has abundant market resources.