Inner Mongolia Mobile Internal Control Evaluation And Improvement

Internal control theory and practice has been the focus of attention. Internal control is managed by the enterprise to fulfill the objectives established set of rules, policies and procedures, good internal control is the enterprises to enhance competitiveness and improve the operating performance of key stakeholders is the effective protection of the institutional arrangements, the health of the modern enterprise development is inseparable from good internal controls.In this paper, the internal control of the five elements of research starting point, from the internal control theory basis, using the internal control assessment principles and methods of Inner Mongolia Mobile evaluate its fundamental purpose is to improve the enterprise's internal control and prevent risks, enterprise resource optimization. The first part discusses the theory of internal controls, including internal control theory, including the COSO report and relevant content, Sarbanes-Oxley Act relevant content, and five ministries jointly issued by the basic norms of internal control, application guidelines, evaluation guidelines. Respectively, the second of the five elements of internal control based on evaluation of internal control situation, there is clear that internal control deficiencies. The third part is the core of the article, combined with the status quo of the internal control movement in Inner Mongolia to improve internal control measures. Improve internal control should be the reality of internal control, from the system basis, control procedures, supervision, and control measures through the improvement of corporate governance structure, play a board of directors, managers the role of governance levels, and ultimately, the establishment within the enterprise internal control based on business cycle process, to play the internal audit, external audit oversight role. The fourth part of a comprehensive summary of this article, to strengthen internal control and management to enhance corporate value.