Research On The Existing Problems Of The Effectiveness Of Internal Control Auditing

With the continuous development of the market economy,the world economy has become more and more volume,the development of enterprises will also be advancing.As the social environment and the increasingly complex economic environment,more and more risks in the development process of the enterprise.With a large number of weak fundamentals,internal control lax banks,securities companies and entities closed down,economic fraud fraud cases have been exposed,in this case,not only the regulatory authorities and enterprises themselves,investors and the public gradually The internal control of enterprises more and more attention.Therefore.it is very important to evaluate and audit the internal control of the enterprise.The problem of internal control audit has gradually become the focus of the society.Internal control is an organization in order to achieve its objectives,but within the organization to implement a series of internal management,internal control of the general term.Its objectives are three categories,one operating efficiency and effectiveness,the second is a reliable financial report,the third is to comply with relevant laws and regulations.And internal control audit refers to the enterprise to hire auditors to audit their specific benchmark day of internal control.Auditors use a variety of audit procedures and audit methods,the internal control of the enterprise audit and obtain adequate and appropriate evidence to publish the internal control audit opinion.The object of internal audit audit is internal control,which is the relationship between audit and auditing.Although China's internal control audit in the research and practice have started relatively late,but in the listed companies have been basically popular,has begun to take shape.And in recent years,the effectiveness of China's internal control audit has also been no small upgrade.The validity of the so-called internal control audit refers to the degree to which the internal control audit achieves its purpose.At present,there are many problems to be solved in the effectiveness of internal control audits in China.There are many inconsistencies in the disclosure of internal control audits,lack of specific standards for the identification of internal control deficiencies,low disclosure of internal control deficiencies,Capacity and quality of practice to be improved,the lack of penalties for rectification and other issues.Therefore,to improve the effectiveness of our internal control audit,so that it really play a due role,there is still a long way to go.