| In 2010,the release of "Guidelines for Enterprise Internal Control Auditing" marked that the internal control audit of Chinese listed companies had entered a stage of normalization and legalization.Subsequently,a series of official documents such as the "Implementation Opinions on Enterprise Internal Control Audit Guidelines" were issued,which provided a solid foundation for the implementation of internal control audit of listed companies.In 2018,the Central Economic Work Conference clearly pointed out that it is necessary to promote the high-quality development of the manufacturing industry and build a strong manufacturing industry.As an important part of the manufacturing industry,listed manufacturing companies are not only the pillar of the national economy,but also the basis for the development of other industries.Their normal and good operation is the guarantee to promote the high-quality development of the manufacturing industry.However,the current internal control status of listed companies in the manufacturing industry is not very satisfactory.From the fake vaccine incident of longevity organisms to the Xiangshui explosion in Jiangsu,the listed companies in the manufacturing industry have successively experienced major accidents such as safety and environmental protection,which is inextricably linked with the imperfection of internal control audit.This requires CPAs to focus on these manufacturing risks in the process of internal control audit.This thesis selects the relevant data of the internal control audit of the listed companies in the manufacturing industry from 2015 to 2017 in the Dibo database.Combined with the requirement of the government,it analyzes the status quo of the internal control audit of the listed companies in the manufacturing industry and finds that the internal control audit may be deficiencies in manufacturing risk concerns,internal control systems,and the effectiveness of auditors.Considering that the information disclosed by the data is not comprehensive enough,this thesis takes D company as an example,through the detailed analysis of D company's internal control audit process,this thesis further discovers the specific performance content corresponding to the relevant issues.Finally,this thesis puts forward three Suggestions to improve these problems.In the aspect of manufacturing risk concern and response,it puts forward seven points of advice,including a multi-angle focus on product quality risk,comprehensive safety and environmental audit activities,focusing on key points of technological innovation,understanding international trade risk response measures,improving ERP system audit capability,enhancing related party transaction risks and the use of drone technology for inventory work.In terms of internal control audit system and norms,the thesis puts forward five Suggestions,such as perfecting the audit basis of manufacturing industry,clarifying the evaluation standard of control defects,adding the content of internal control audit report,perfecting the audit supervision mechanism of internal control,and establishing the internal control audit service platform.In the aspect of improving the work efficiency of auditors,four Suggestions are put forward,such as setting up the right concept of integrated audit,training audit professionals of internal control,introducing manufacturing professionals,and strengthening the information sharing with government departments.It is hoped that these Suggestions can enlighten the work of internal control audit of listed manufacturing companies.The innovation of this thesis is mainly to combine the data with the case and analyze the internal control audit of the listed companies with less research.At the same time,this thesis analyzes manufacturing risks such as product quality,safety and environmental protection,technological innovation and international trade,and puts forward corresponding Suggestions on manufacturing risks that need to be paid attention to in the process of internal control audit. |
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