Research On The Internal Control Environment Of COSO Under The New Framework

As a basis for internal control elements, internal control environment for the implementation of the effect of internal control plays a fundamental and crucial role. The great internal control environment guarantee the effective implementation of enterprise, lack of good internal control environment lead to failure of internal control. Therefore, how to improve the internal control environment is an issue. A lot of companies to be solved. In this paper, the new COSO of 2013 as a model, as an internal control standards of environmental construction, comparative analysis of the way, in case to improve the inadequate internal control environment problems, thereby strengthening the enterprises internal control, improve anti-risk capability and development capability.In this paper, we will use the method of combining theoretical analysis and case analysis.Firstly, the COSO and internal control theory and the theory of summing up the environment, and the elements of the internal control environment is analyzed in order to find the COSO framework for analysis of the starting, point to lay the theoretical foundation for the analysis of the case later. Secondly, the current situation of the internal control environment is analyzed to the internal control environment elements, based on the new COSO framework to elaborate on China’s enterprises to implement the feasibility and necessity of improving the internal control environment.Lastly, Zhang Zidao’s control failures, based on the status of the internal control environment Zhang Zidao companies analyzed on this basis to perform overseas edition 2013 COSO framework for new enterprises were analyzed, and the company Zhang Zidao make recommendations to improve the internal control environment, and ultimately improve their internal control environment to find reasonable proposals.