Internal Control Effectiveness Research

State General Accounting Office (GAO,2000) pointed out that a strong internalcontrol system of internal control checks and balances restraint waste, fraud, abuseand mismanagement, is to ensure that the organization running the important factorsof efficiency and effectiveness.This paper describes the internal control the history of the foundation of modernmanagement theory, the theory of risk management, corporate governance theory,summed up China’s internal control effectiveness of missing the problems, such as thedesign is not in place, the Executive effects have not met expectation sand so on. Andanalysis of its causes, such as weak managers consciousness, the executor of thegeneral quality is not high, the lack of effective evaluation methods. CombinationCOSO, SOX404and other Western countries, advanced research results on this basis,from the perspective of controlling factors in our country should be how to establishsound and effective internal control system the author’s opinions and suggestions,including proposed legislation to increase the punishment for violations furtherstrengthen the ideology, through testing and other scientific testing methods ofsupervision and evaluation of internal control the implementation of internal control.This paper discusses the process of Discussion on the author’s analysis does notstop at the theoretical level, but supplemented with the different scenarios proposedtargeted improvement in opinions not stop at conception, which means that thesolution mentioned in the text, but can realistic analysis of the reference in China’ssuccessful application, instructions and recommendations.