Research On Internal Control Audit Improvement Of GYGS

Since the 21st century,both in the domestic and abroad has exposed a series of financial fraud financial scandals,through the research,we found that the largest common features of the cases is the internal control system is not sound.As the secondary control for internal controls,internal controls audit helps to avoid the risk of internal control,improve the efficiency of management,its importance has raised public attention,and it has become a new audit mode with rapidly development in the modern audit system.In the past,internal control audit did not get the attention of the internal audit department,internal controls is generally operated by external certified public accountants,but with the degree of economic globalization increasing,the increasingly fierce market competition environment,the modern enterprises more and more realized that self regulation of endogenous power is the base for they surviving in the competitive environment.Now a lot of enterprise internal audit activities transformed gradually from a single financial statement auditing to the coordinated development of the financial statement auditing and internal control auditing.In 2014,the Chinese association of internal audit issued the no.2201 specific standards of internal audit and on March 1 2008,audit regulations of the work of the audit on internal audit has been clear about the internal control audit is an important content of internal audit.The internal control audit in this paper refers to the internal control audit activities carried out by the internal audit department of an enterprise.Even if China has issued a series of laws and regulations on enterprise internal audit institutions to carry out internal control auditing activities,however,the internal control auditing theory research starts late in our country,the foundation is weak,different type enterprise's internal controls problems is complicated,many enterprises has not been able to combine practice and theoretical basis,therefore this dissertation selects GYGS internal control audit as example,through the on-the-spot investigation,analyses and discusses the implementation of internal control audit work,to find out the problems,analyze the reasons,and put forward some suggestions for solving them,aiming to providing a small contribution to the improvement of China's theoretical system of internal control auditing and the standardization of auditing practice.This dissertation is divided into six chapters,the first chapter introduces the background and meaning of the research,and carding the literature of internal control evaluation at home and abroad,as well as the research idea,method and innovation of this dissertation point and disadvantages briefly introduced;The second chapter mainly introduces the connotation of the concept of internal control audit related,second contrast analyses the inside and outside the similarities and differences between two main body to carry out internal control auditing activities,in addition this dissertation summarizes the concept of the principal-agent theory provide theoretical support for this dissertation.The third chapter of first GYGS company and its internal control audit present situation has carried on the simple introduction,and then puts forward the GYGS audit of internal control system,process,the problems existing in the internal audit department structure and analyzes its reason;Chapter 4 and chapter 5 put forward a series of countermeasures and Suggestions based on the actual situation of GYGS internal control audit.The last chapter is the summary.Hope this dissertation can for the perfection of internal control auditing GYGS play a practical significance,and also for other enterprise internal audit department to carry out internal control auditing activities provide certain reference value,promote the establishing and perfecting the internal control auditing system,make the internal control to better service for the enterprise value increment.