Dynamic Generation And Effect Of Internal Control Environment

After a serious of financial scandals occur in worldwide famous company in recent years, internal control is being paid more attention in both theories and practices. Internal control environment, as a basic core element, is focused on as well. However, international control environment, especially its dynamic generation, is not attached enough importance in practice.Starting from the internal control theory, the thesis focuses on the dynamic generation of control environment. Taking EC co. ltd as the case study sample, the paper extends the topic by analyzing the major internal and external significant affairs in the dynamic-generated process and proposing the considerations and latent problems. The aim of this thesis is trying to provide some fresh thinking and suggestion to improve internal control environment in multinational company and its subsidiary companies.The contribution of this paper is analyzing the generation and development of internal control environment dynamically. International control environment generate gradually instead of intrinsically, and what's more, it is generated by series internal and external affairs. Therefore its characters and key points are different in different life phases. I try to analyze internal control environment dramatically, link personal working experience, and put forward my view and advice. I hope this thesis can be referred valuably by the future researchers and propose new thinking to build internal control environment in corporation.