Research On The Improvement Of The Standard For The Identification Of Internal Control Defects In Salt Lake Company

According to the "Enterprise Internal Control Basic Norm" and other representative rules and policies issued by the five ministries and commissions,the establishment of internal control defect identification standards is a key link to judge the existence of internal control defects and evaluate the effectiveness of internal control.The identification standard can help enterprises trace the specific path of internal control risk and point out the direction of continuous improvement of internal control.At the same time,it can also help external information users understand the process of internal control defect information generation,and guide stakeholders to make accurate judgments and decisions.This paper takes the listing suspension event of Qinghai Salt Lake Industry Co.,Ltd.(hereinafter referred to as Salt Lake Company)as an example,adopts the case study method,and based on the results of detailed listing of relevant systems,norms and documents concerning the identification and identification standards of internal control defects,Analyzing and sorting out the qualitative identification standards of internal control defects publicly disclosed by Salt Lake Company from 2015 to 2019 and comparing them with those of 100 companies in the same industry from 2015 to 2019.Based on the comparison results,the deficiencies and drawbacks in the identification standards of internal control defects of Salt Lake Company are summarized and analyzed.The results show that there are some problems in the internal control management of Salt Lake Company,such as the deviation of internal control defect of self-identification and the single standard of qualitative identification.Finally,five typical identification standards are selected from 100 companies in the same industry,and suggestions are put forward to improve the qualitative identification standards of Salt Lake Company.This study has practical guiding significance for improving the identification standard of internal control defects of Salt Lake Company.