The Evaluation Of EnterpriseInternal Control

Internal control is the core of modern corporate governance;there are five big factorsof internal control that can analyze and justice the consummation of company internalcontrol. Meanwhile, the theory of internal control develops following thedevelopment of company governance practice. The time's characteristics of internalcontrol are created by managers in practice, supervised by their selves, readjusted bydegrees that are advantageous to the development and consummation of the internalcontrol theory.In terms of the above views, we can point to two facets for discuses.Part one is the analysis and summary of internal control's definition, the componentand the function according the framework of "COSO" report. Thosecomplementarities beneficial the "COSO" rule on the theory. We clarify the principal,contents and ways of internal control practice according the internal control theory.Part two expound the practice of internal control through example. First of all,describing the background of electrification and integration unit of TELLHOWGroup. Then, analyzing two internal control systems, one is accounting and financialcontrol system, the other is item control system. In the end, we improve on thesystems of electrification and integration unit according internal control theory.Based on what has been discussed so far, we attempt point the localization of internalcontrol according practice, and, bring forward improvement countermeasure forcurrent situation of our country internal control.