Main Problems Of The Listed Companies Of China Internal Control Auditing And Countermeasure Research

With the development of the global economy,it provides a good development opportunity,and bring some negative impacts.The listed company financial fraud cases are exposed frequently.The investors aware of the listed company's audit work that should pay attention to the authenticity of financial statement data and implement control audit and test the effectiveness of the design and execution of internal control,and publish financial report audit report to internal control self assessment report and audit report.The company internal control failure caused The Enron and Worldcom financial fraud exposure.In2002,America Congress issued<Sarbanes-Oxley Act>.The act requires certified public accountants internal control evaluation report of financial statements that should be disclosed on a regular basis together with the financial statements audit report.It requires the internal control of listed companies must be approved by certified public accountants to audit at the same time.This can maintain the market order.Although the practice of market economy is later in China,the current research and practice of internal control audit is still in the stage of feeling the stones to across the river,our country dOsen't choose to give up the exploring study of the internal control auditing.We study the American experience.Combining the present situation of the study on internal control auditing of the listed companies in China,We find that there is so many problems of the internal control auditing system in the listed companies.For example,the management lose sight of the internal control audit.Internal audit results cannot be reasonable use.Excessive interference affect the internal audit independence of the CPA.The certified public accountant who is responsible for internal control audit professional ability is not enough.The auditor don't understand the difference of internal control weaknesses.