The Problems And Countermeasures Of The Listed Companies Of China Internal Control Auditing Research

Internal control refers to, in the listed company, the internal staff at all levels in order toensure the effect and efficiency of the company’s business, assets held by the security andintegrity, credibility and authenticity of the financial reporting, and compliance of relevantlaws and regulations and perform control purpose, a series of related policies and procedures.And supervise the company’s activities, measure and analysis the reason, find loopholes andshortcomings, and then take effective measures for its defects, the activities of the company inaccordance with established requirements, thereby better to maximize the interests of thebusiness. An important means of internal control of the company’s management is also one ofthe important functions.From the perspective of company audit the internal control, the experiences of internalcheck, internal control system, the continuous development of auditing theory, the contents ofthe audit target, audit planning, audit procedures to improve a lot. On the audit target, justfrom the beginning to prevent financial fraud, and to develop now should not only payattention to the errors of the disadvantages. On the audit content, at all levels, and graduallyexpand the financial audit, law and order of audit, benefit audit of three combination, makethe company’s business to be more perfect and reliable. On audit procedures, from the originalsingle accounts audit to now consider the internal control condition influence on audit results,has produced more review the qualitative standard of internal control audit, the internalcontrol gain a greater effect on the audit.In the audit of listed companies, CPA response to fully understand the company’sinternal control, and a reasonable evaluation, it is advantageous to the audit plan, so as tobetter capture the audit focus, make sure the audit time and scope. Audit risk its essence is theembodiment of the enterprise management risk, business risk factors has two aspects: externalfactors and internal factors. External factors mainly include the market risk, policy risk,industry risk and regional risk, and so on. And the internal factor is the main attribution andthe risk of internal control, so enterprises should recognize the importance of internal controlaudit, the appropriate sum up experience, to reduce audit risk and avoid audit failure.