Research On The Internal Control Evaluation Report Of HUAZE Cobalt Nickel Company

In 2012,the Ministry of Finance issued the "notice on 2012 listed on the classification of partial implementation of enterprise internal control standard system"(Finance Office will[2012]30,hereinafter referred to as document No.30),the notification requirement from 2014 onwards,all companies listed on the main board shall implement the enterprise internal control standard system,and requires all listed companies to disclose the motherboard the annual report,to self evaluation report issued by the accounting firm and audit of internal control disclosure of internal control report issued by the board of directors of the company.Since the two report to internal control,a direct response to the enterprise so that the internal control self-assessment report and internal audit report disclosure,to a certain extent it can reflect the implementation of the internal control of the company,but also can provide enterprise internal information for stakeholders,stakeholder influence behavior and decision-making,thereby affecting the the long-term development of enterprises.Therefore,it is urgent to study the internal control self-evaluation report and internal control audit report,so as to standardize the information disclosure of internal control and improve the information quality of internal control evaluation report.In this paper,the literature on domestic and foreign internal control evaluation was reviewed on the basis of this,using the method of literature research,descriptive statistics and case analysis,to determine the contents of this paper,firstly,using the principal-agent theory,asymmetric information theory and signal transmission theory,the analysis of the internal control evaluation report on the importance of information users report from theory point of view,to provide theoretical support for the research on the existing problems in the internal control evaluation report.Secondly,this paper selects the internal control evaluation report of case analysis of Hua Ze cobalt and nickel company,according to the comprehensive analysis of self assessment report and internal control audit report of internal control of China Zehu nickel company in 2015,2016 within two years of disclosure,and study the problems of internal control evaluation report Zehu nickel.Finally,the conclusion and puts forward some countermeasures and suggestions,this paper argues that the self evaluation report evaluationscope of disclosure vague,incomplete disclosure of internal control deficiencies and internal control deficiencies identified standard enough refinement,corrective measures lack of substantive and operational problems such as internal control,Hua Ze cobalt and nickel Hua Ze cobalt and nickel;internal audit reports the existence of internal control deficiencies disclosure complete,non disclosure standards and other issues identified internal control deficiencies;comprehensive analysis of two kinds of internal control evaluation report,there are two kinds of internal control evaluation report defects identification standards and the effectiveness of internal control standards are not unified in the conclusion.On this basis,three from the perspective of Hua Ze cobalt and nickel itself,CPA and regulatory authorities are put forward to improve the current Hua Zegu nickel the problems of the internal control evaluation report,Hua Ze cobalt and nickel enterprise itself should be to control self assessment work seriously,CPA should improve internal audit independence and occupation judgment ability,supervision departments should to improve the internal control information disclosure system,and strengthen internal control evaluation work of listed companies and accounting firms supervision and punishment,guidance so as to improve the reliability of internal control evaluation report of listed companies from.