The Design Of Internal Control System In NS Company

To strengthen the internal control system has also been the most fashion topic of the actionist and theorist. So many important external reasons forced the enterprises to improve their internal control systems, just like the fluctuation of business circumstances, the development of management theories, and the scandals generated by the unsafe internal controls system. The efficient internal control system is also the core part of the corporation management, the information discovery, and capital market efficiency.In the first chapter of thesis, firstly the objects of the topic have been listed, and then, the developing procedure of internal control theories has been retrospectively narrated, and the current research status of the theories are also introduced at last. In the second chapter, we can see the definition of internal control system and its development. The basic stipulations of internal control system and SOX Act are both accounted for in it. According to the COSO report, the five basic elements and their mutual relation are introduced, i.e. control environment, risk assessment, control activity, communication and monitoring. The growth, structure, core value of NS corporation are told in the third chapter, the principles of internal control system are given based on the analysis of the current environments of NS corporation and the demands of the managements of the company. In the last chapter, the thesis analyze the environments, objects, critical points, procedure of the internal control for accounting report, and design the internal control system for accounting report.