Internal Control Evaluation. Jx Limited Liability Company

With establish of market economic in our country, enterprises become economic principal part of self-operate,self-conceit profit and lose,oneself developing, oneself restrain. It face question how to improve management,improve beneficial. It has major significance that internal controlling help to enterprise realize run-target. Near year financial scandal and economic embezzle case frequently occur, it make many people in trade realize internal control theory and practice urgent require perfect, internal control is more and more important.Internal control evaluate is completion,reasonable and effective evaluate of internal control system, and put ameliorate idea. By internal control evaluate, one may help business find and stoppage leak, consolidate internal management, improve compete capability; another can guide and help business excellent internal form institution according to demand of market- economic,post duty institution and else management institution.In practice more and more people use internal control evaluate for a special purpose independently. This report draw lessons from the COSO' report is forwarded by famous against false financial report committee in world, base the theory of evaluation of internal control, pass through deep investigate to JX business, using internal control judgment tools, base five factors from the COSO' report : internal control environment ,risk assessment ,control activity , information and communication ,monitoring, evaluate internal control situation of JX business and advance make better propose. I deeply think internal control and internal control judgment in this course and forward my-self view.