Listed Companies Internal Control Verification

Because of the Management failing of listed companies and increase of accusation to the company practices fraud, the trust of accounting information which the listed companies threw daylight on to people was bold and flowing. At the same time, the credibility of the audit report provided by the certified accountant was queried too. These attacked the confidence of investors in security market seriously. People began to realize whether internal control was perfected or not would directly influence the follow to the laws and regulations and enterprise's management more and more. So, attesting internal control could impel enterprises to observe the laws and regulations, strengthen the transparency in enterprises' produce and management, and know the authenticity and legitimacy of enterprise's financial reports further.Internal control attestation should exist independently and keep in step with other attestative business, instead of being a step of audit procedure. Only to do so could make the market economy normally operates and separate audit adapt to the development of the society.The theory guides the practice. In order to make the internal control attestation launch smoothly, first of all, we should do a good job of the theoretical research to internal control attestation. On the basis of the existent theories of internal control attestation in our country, this thesis attempted to make the internal control attestation's theoretical framework of listed company further substantiate and enrich in order that it would be more effective, through using the beneficial experience of U.S.A in this fields.This thesis had five parts:The introduction mainly defined internal control and attestation.The first part analyzed the supply and demand to listed company's internal control attestation. In this part, it was analyzed that economic subjects demanded to listed company's internal control attestation, such as investor and creditor of listed company, listed company oneself and securities supervision department, and if certified accountants, as independent professional organization, offered the internal control attestation business, it would appear the possibilities and risks.The second part described social investigation and its results on relevant issues to listed company's internal control attestation in our country. The approval degree of the demand and supply to listed company's internal control attestation was verified by carrying through social investigation and getting a conclusion using statistical analysis method.The third part reviewed the development of internal control attestation in U.S.A.The fourth part reconstructed the framework of listed company's internal control attestation. The reconstruction of listed company's internal control attestation was regarded as a key content to study. It was expected to explore out a set of system on listed company's internal control attestation that would be suitable for our country, on the basis of using the beneficial experience of U.S.A.