Hunan University Of Technology Logistics Corporation Of Internal Financial Controls For Optimal Design Of The Audit

Changes in business environment, management theory and the constant development in recent years due to failure of internal control and management of the vicious fraud, requires the improvement of their internal control and development. Internal financial controls within the control of the enterprise is an important component of the enterprise's financial resources and their use by the state control, financial management system in enterprises in a core position. Construction of the effective operation of internal financial control system to ensure that the quality of accounting information, improve corporate governance and information disclosure system, protecting the legitimate rights and interests of investors and to ensure the effective functioning of the capital market has a very important significance.Topics of this paper made clear the purpose and meaning, reviewed the internal financial control theory and performance auditing in the international and domestic development process and introduced the theory of internal control status of the current study. Second, careful study of internal financial control and performance audit of the basic theory. Internal control theory as the theoretical basis, from the definition of internal financial controls, nature, content, classification and methods of internal financial controls in terms of theoretical explanations, highlighting the internal audit of internal controls in an important position.Then introduced the head of Hunan University of Technology the development of logistics overview, organizational structure, and the system of internal financial control system, analysis of the Logistics Service Corporation of internal financial control, status, problems and causes of the proposed optimal design direction. Finally the existing internal controls in accordance with state regulatory requirements and corporate establishment of modern enterprise management system for the needs of the Logistics Service Corporation proposed the design of internal financial control purposes, principles, ideas, procedures, and major business process optimized design, completed a logistics company performance audit index system.In this paper, Hunan University of Logistics Service Corporation of internal financial control system of the study design, proposed the building of a unified idea of internal financial controls and methods to regulate large-scale logistics industry performance audits of internal financial control and to provide a scientific basis, but also for the other colleges and universities in China's internal financial control of logistics companies provide a reference.