Research On Internal Control Audit Risk Of Listed Companies

Since the "Enron incident" financial fraud scandal was exposed in 2001,the United States passed the "Sarbanes-Oxley The Sarbanes-Oxley Act(SOX Act)imposes internal control evaluation on companies listed in the United States and requires accounting firms to issue corresponding internal control audit reports in order to establish a transparent and fair internal control supervision mechanism.During the period from 2008 to 2010,China's Ministry of Finance and other five ministries and commissions promulgated the "Basic Standards for Internal Control of Enterprises" and its supporting guidelines,and required listed companies to improve their internal control,regularly evaluate the effectiveness of internal control,and employ certified public accountants to conduct internal control audits.There are risks in internal control audit,but there are not many literatures on internal control audit risks at present.Internal audit plays an important role in the development of listed companies,whether it is the development of internal audit or the healthy development of listed companies.From the perspective of risk management,internal audit methods play an important role.With the rapid development and integration of the world economy,the international environment is becoming more and more complex.The development of listed companies is facing serious opportunities and challenges.If listed companies want to develop steadily in the fierce environment for a long time,they must put risk management in the first place.In the face of risk management,we can use the supervision and evaluation of internal audit to strengthen the enterprise's risk management and control.According to the domestic and foreign scholars' research on internal audit,this paper determines the research content and research methods of this paper.Secondly,it discusses the relevant theories used in this paper,and makes relevant researches on the theories.It mainly clarifies the internal control audit,internal control audit risks and their control strategies by referring to the research results of scholars at home and abroad,and constructs the corresponding theoretical framework and audit risk model,which makes the model useful.This paper analyzes the status quo of internal control reports and internal control audit reports disclosed by listed companies in China in recent years by using relevant data on internal control of listed companies,and tries to make a comprehensive analysis from all aspects and find out the common problems.It is in such a big environment,from the perspective of certified public accountants,enterprises and supervision,the case analysis method is used to deeply analyze the failure cases of internal control audit of IPO of company n,so as to explore the audit problems and risks caused by auditors when auditing the internal control of listed companies.Finally,the corresponding control measures are proposed from the accounting firm level,the audited entity level and the system level respectively to reduce audit risks and improve audit quality.