Internal Control Structure & Elements Importance: Theoretical Analysis And Questionnaire

Internal control system is essential for any organization, regardless of size, profit or not and internal control system is the base of the normal operation of the enterprise. But at this stage in China, the design and implementation in internal control of enter- -prise is not very effective. The main reason is that all types of China's enterprises don't have clear impression to internal controls, so this study makes internal control as research object and hope to provide information and advice for China's enterprises. In the course of the study, this study is based on the《Internal control standard--- Basic standards》and through the survey method to collect data to understand their internal control system and the actual impact of the implementation of norms.According to these effective questionnaires of 103 enterprises and through statistical analysis, ultimately, the study reached the following findings: (1) The relationship of control environment and control activities: Compared with the control environment, enterprises pay more attention to control activities; The enterprises which achieve poor internal controls objectives, control environment and control activities were positively correlated; The enterprises which achieve better control objectives,control environment and control activities were positively correlated with a high degree of correlation; The enterprises which achieve the middle of the business,control environment and control activities are related to the lowest level. (2) The relationship of the control environment and control activities in the different aspects between the classifications: Compared with indirect control activities, enterprises pay more attention to the direct control activities; Compared with additional control activities, enterprises pay more attention to the process of internal control; In the control environment, compared with the indirect control environment, enterprises pay more attention to the direct control environment;(3)The relationship among control environment, control activities and the level of control objectives: Under the premise of established control activity level, the control environment and control objectives were positively correlated; under the premise of established control environment level, the control activity and control objectives were positively correlated. (4)The overall level of internal control: The overall level of internal control is general, can't achieve better. The control environment and control activity as a whole, its level has positive relation to control objectives. The article also provide proposal of the optimization of enterprise internal control and related departments establish internal control standards based on the results of the study.