Study On Defects In Internal Control Of Central Enterprises

Internal control is an important guarantee for the safety and integrity of enterprise assets,the authenticity of accounting information and business compliance,and it is of great significance for enterprises to achieve business objectives and ultimately achieve development strategies.A sound internal control system cannot be separated from the closed loop of internal control of "design--execution--evaluation--improvement".Timely detection of internal control defects and improvement of internal control can continuously improve the degree of reasonable assurance of internal control to the realization of objectives.In recent years,due to the defects of internal control of central enterprises,the phenomenon of "repeatedly checking and repeatedly committing crimes" is common in central enterprises,resulting in serious loss of state-owned assets.Government audit,as part of the external supervision system of central enterprises,carries out the audit of central enterprises every year and publishes the announcement of audit results,which is authoritative,objective and comprehensive.Therefore,it is of great significance to improve the internal control of central enterprises and realize sustainable development to make use of the objectivity and comprehensiveness of the announcement of government audit results and reveal the defects of internal control of central enterprises through the announcement of the audit results of central enterprises,so as to realize "suiting the remedy to the case".This article takes 145 central enterprise audit results announcement published by CNAO during 2010 and 2018 for samples,the audit results announcement reflects the current situation of internal control defects in the middle of the comb,to analyze the causes of these problems and give some advices to improve the enterprise internal control,to help the central enterprise effective prevention and control risk,improve the management level,realize sustainable development.First of all,this paper explains the causes,consequences and rectification of internal control defects in combination with theories.It also sorts out the development of central enterprise government audit system,central enterprise internal control system and audit result announcement system,and clarifies the supervision status of central enterprises.Then from the central enterprise internal control defects of the status quo,development trend,the existence of common problems and rectification of the four aspects of the audit results reflected in the announcement of internal control defects were statistically analyzed.Results show that the central enterprises in China authorized examining and approving,contract control and internal control on the comprehensive budget is common defects and the majority of central enterprises have lack of internal control defects rectification,and the central enterprise internal control "design,implementation,evaluation,improvement of the closed loop management mechanism perform poorly is a major cause of lead to these problems.Finally,this paper puts forward the countermeasures and Suggestions to optimize the internal control of central enterprises from the three aspects of internal control design,internal control implementation and internal control evaluation and improvement.This innovation of this article can be concluded as follows: in the perspective of audit results announcement of the central enterprise internal control defects were analyzed,and from the Angle of internal control,to alleviate the status quo of the central enterprises "repeatedly recidivism" review recommendations,expand the research perspective of central enterprise internal control,enrich the literature of government auditing state-owned enterprises,the central enterprises to improve management,government audit efficiency,and realizing a complete coverage of the audit implementation has a certain practical significance.