Internal Control System Of Enterprises On The Basis Of COSO Report

Internal control and risk management is an important monitor of modern management methods and theoretical methods that can strengthen internal management, prevent and control risks, to ensure accurate accounting information, to ensure that the interests of investors is of great significance. Looking 10 years as the domestic variety of financial fraud from occurring and spreading financial crisis, internal control or risk management, is a failure to blame. Improving the internal control and enhancing the level of risk management has become a top priority.This paper takes foreign internal control theory and practice of a certain company as an example, which based on the description of internal control and risk management and basic theory, to analyze the internal control problems of our country and then give suggestions on how to improve our internal control system construction measures. This article is divided into five parts. The first part is for the introduction, which introduces the background, meaning, purpose and research status.The second part introduces the connotation of internal control and its theoretical development, followed by the new report analyzed COSO. Finally, a comparison of old and new theories that described the enterprise risk management and internal control will focus on the internal relations.The third part is a description of the current situation of a company to analysis of the internal control internal control issues of our country, the section is used introduce the basic situation of a company, enterprise risk management integrated framework for the theoretical basis for a status of internal control analysis, and pointed out the problems within the enterprise, and internal control problems of a business to expose the main problems of our internal control system and risk management.The fourth part analyzes the three parts above as a whole to discuss the existing problems and their causes to pave the way for our enterprise internal control. This part points out our internal control problems such as: the business managers haven't brought enough emphasis on the internal control system; the division of responsibilities and rights of the accountants is not clear; effective information systems and communication have not been established; employees risk awareness is weak.The fifth part tries to come up with solutions of the existing problems and brainstorm measures and suggestions of our Internal Control system. The final part is the conclusion, which summarizes the content and viewpoints of the paper.