Research On Identification,Repair And Influence Of Internal Control Defects In Enterprises

Therefore,in order to better promote the company’s sustainable development,we should find and repair the existing internal control problems and deal with the defects of internal control in time.First of all,we should have an accurate understanding of the concept of internal control,grasp its function well,combine the theory with the actual situation of enterprises and apply it.Only in this way can we effectively promote the steady improvement of corporate governance level,promote the optimal allocation of enterprise resources,and better help enterprises create greater economic value.Under the new development situation,China’s economy continues to maintain high-quality development.At the same time of high-quality development,corporate governance problems emerge one after another.As an important part of corporate governance,internal control has been widely concerned by scholars,especially the research on internal control defects is more common.The identification standard of internal control defects can weigh the effectiveness of a company’s internal control system.At the same time,it plays a fundamental role in improving the quality of internal control information disclosure,and plays a vital role in establishing and perfecting the company’s internal control system.In addition,it can also be used as an effective means to improve the quality of internal control defect information disclosure.Based on the problems studied in this paper,taking Helitai Company as a case,this paper discusses the defects of internal control in Helitai Company,and analyzes the effect after the defects are repaired.Firstly,this paper comprehensively expounds the meaning and classification of internal control;Secondly,the theory of corporate governance,fraud triangle theory,signal transmission theory and contract theory are explained theoretically,and Helitai Company is taken as the case object of this paper to analyze and summarize the current situation of internal control of listed companies under its current social background.Then,the internal control work of Helitai Company is deeply analyzed,and the internal control defects of Helitai Company are deeply analyzed from two aspects: audit report and internal control evaluation,and the influence of the defects is studied.After in-depth analysis,we summarize Helitai No.4 Company with the evaluation of the repair effect.Through this study,we can find that the main problems of Helitai Company include poor initiative in disclosure of internal control defects,incomplete disclosure of internal control defects and doubts about the authenticity of disclosure of internal control defects.Therefore,at the end of this paper,we put forward practical rectification countermeasures for Helitai Company,including national level,social level and enterprise’s own level,in order to improve the internal control system of the company.The research object of this paper is Helitai Company,a listed company in the electronic industry.I hope that through this analysis and research,the relevant theoretical system and research results can be better improved.Through this study,it can provide some reference for other listed companies in China to build internal control system.Solve the existing problems in time to avoid unnecessary market pressure and ensure the completion of the company’s development strategic objectives.This paper focuses on the internal control defects of Helitai Company,and puts forward reasonable suggestions from the perspectives of the state,society and the enterprise itself,so as to turn the internal control problems that have not happened into pre-prevention,which can not only effectively protect the interests of investors,but also help the company to expand its operating income as much as possible.