Study On The Auditing Problem Of Internal Control

This article is centered on the auditing problem of internal control. In COSO report, internal control is a process carried out by directorate, management and other personnel in a corporation. It's purpose lies in assuring in reason:(1)reliability of financing report,?effect and efficiency of working,(3)following law and rule in point. Internal control is set off five components that are control environment, danger evaluating, control activity, information and communication, supervision.May internal control be established? May internal control established be executed efficiently? Establishing and executing efficiently of internal control must depend on exterior power. Auditing on internal control by CPA is one of exterior power. It is very essential to build full internal control for a corporation. Full and efficient internal control can resolve distortion of financial information. It is more essential to audit the internal control of a corporation, because auditing can accelerate building and executing of internal control.Auditing on internal control by CPA is based on the report on internal control. There is no the report on internal control, there is no auditing on internal control. The authorities in a corporate should evaluate the completing, rationality and efficiency of internal control in internal control report. CPA collects adequate evidence to evaluate the completing, rationality and efficiency of internal control once again, and then publish auditing opinion. Through auditing the internal control, CPA can bring forward auditing report on internal control. Auditing report on internal control can help those who depend on the information of internal control to make a right decision.