A Certified Public Accountant's Internal Control Optimization Research

With the development of the era,enterprise for professional accounting services show increasingly urgent need,which also promote the rapid development of domestic accounting firms.For the present economic environment,accounting firm's internal control system is perfect or not,not only influenced its performance ranking,also to a large extent influence the capital market and economic markets.It is no exaggeration to say that further implement the strategy of specialization become bigger and stronger,doing fine,improve firm's internal control system has become the important path of the development of accounting firms seeking scale,to facilitate the social credibility and integrity level ascension,also promoted the core competitiveness to form and improve comprehensive service ability.In this paper,theoretical analysis is combined with case studies,according to the current actual situation of the certified public accountants,this study in A public accounting firm,for example,the optimization of firm's internal control is analyzed.Research is beginning with the COSO internal control framework,clarifying the significance of the internal control system of accounting firms and analyzing the five elements of its internal control.First,the accounting firm is different from the general company,and its internal control management differs from that of the general company,and then through the PEST analysis model of accounting firm current environmental factors is analyzed.Secondly,the current internal control system of accounting firm is summarized to evaluate the applicability and validity,to analyze its defects.Finally,the optimization plan for the internal control is divided into control environment,risk identification and evaluation,control activities,information communication,and supervision,for its internal control improvement suggestions and measures to ensure implementation.Moreover,it can provide practical reference for industry control legislation and internal control standard;test the universality of the COSO internal control integrated framework theory as well.