Research Of Internal Control Audit In Enterprise

With the developing of China's socialist market economy, enterprises in establishing and perfecting the internal audit for the construction of the role of internal control gradually emerged in the enterprise. From historical, political, economic point of view and the macro and micro level, the paper elaborates Internal Control Audit in Enterprise. With referring to foreign success of the audit of internal control practices, lessoning learned failures, accessing to large amounts of data, I describe China's current audit of internal control relevant theories from the beginning to the background of the internal control audit of internal control audit theory of history. After clarifying the relevant concepts, theoretical development, the necessity and importance of research, by introducing internal control and the concept, analyzing the relationship between them, the paper shows the internal control audit of the current situation, problems and the solutions against some existing countermeasures, including the implementation of the internal control audit, standards, approaches, procedures and a series of related issues. The article refers Monkey Group's efforts of internal control audit as a case, in order to show the significance of internal control in the development of enterprises in the modern world. The research highlights that the internal control audit in enterprises plays an important role in the construction. Besides, the article also explains the procedures during the implementation.