Study On The Construction Of Internal Control In Our Listed Company Guided By The Risk Management Framework

The listed company is important in our country enterprise, which has played a vital role in development of the economy. The Internal Control System is the important component of the company administration .that is also a basis on which enterprise production and operating activities rely for proceeding as planned. So the construction of Internal Control System is not being ignored to keep our country listed company development.The text adopts theory with reality studying being tied in wedlock each other, protracting charges et., expounds the internal control theory in home and abroad from developing course of the Internal Control System. The development of the Internal Control theory can be divided into five stages; there are Internal Check, Internal Accounting Control System, Internal Control Structure, COSO Internal Control Framework, and Risk Management Framework. Internal Control System in listed company constructed in the text is guided by the Risk Management Framework, and tells how to improve the Internal Control with a case. The Internal Control System constructed in the text include eight elements of the Risk Management framework ,such as: The Internal Environment, Objective Setting , Event Identification, Risk Assessment, Risk Response, Control Activities, Information Communication and Monitoring ,and divided the Control Activities into two parts, One is management level that include Internal Audit System; Internal Risk Management System and Information System. Another is operation level, which constructed as Objective Setting, Event Identification, Risk Assessment, Risk Response, Control Activities, and add the Internal Control Estimate System to make the Internal Control System integrated.The text sparkplugs the important of the Risk Management Framework, in order to arouse the department concerned such as society .And offer consults about the construction or improvement of the internal control system for a listed company and the company that planed to come in to the market.