Research On A Company’s Internal Control Specification And The Implementation

Research of internal control was first started in western countries, since twentiethCentury30years, the continuous development and improvement of the internalcontrol theory, mainly through the internal check, internal control system, internalcontrol structure stage, stage of integrated framework of internal control andenterprise risk management framework.With the development of internal control in enterprise management role in thedevelopment of internal control has become increasingly prominent, more and morepeople pay attention to in the country, the society from all walks of life including thegovernment, enterprises and academic circles for the study of internal control is alsounprecedented, research results are gradually applied to the practice of enterprise, theinternal control system construction guide enterprises.This paper aims to study the development and research status of internal controltheory at home and abroad, learn from the advanced research results of internalcontrol at home and abroad, through the use of literature survey method, experiencemethod, theoretical research method and data analysis, analysis of A company internalstandard implementation present situation and the existing problems, and puts forwardthe reasonable chemical solutions, help improve A company’s internal controlstandard system construction, also provides the reference for other domestic listedcompanies.This paper contains five chapters: the first chapter is the introduction, researchbackground, research purpose, research methods and research content of the paper;the second chapter is literature review, the internal control theory, the definition of thebasic principle, basic goal, the developing process, present situation at home andabroad were reviewed research elements; third chapter mainly carries on the thoroughanalysis to the present situation of A company’s internal control standard system andthe existing problems, mainly from the internal control standard implementation background, implementation arrangements, implementation rules, A companyintroduced the status of implementation of the internal control system, and putforward the existing problems, namely the internal control standards enforcement isrelatively poor employee, risk awareness, lack of awareness of potential risks, not aperfect system of risk evaluation and audit supervision weakening function fouraspects; the fourth chapter put forward specific improvement measures for Acompany’s internal control standard system problems, namely, optimizing the internalcontrol process, establish and perfect the management mechanism of risk prevention,the perfect company, external audit system, strengthen the audit supervision threeaspects; Fifth Chapter is the conclusion, this paper briefly introduces the researchdirection of control internal contributions, limitations and further research.A company is a typical representative of the large listing Corporation, this papertakes A company’s internal control standard implementation was studied as anexample, has typical significance, the main research contribution lies in the followingthree aspects:First of all, stressed the importance of risk management and control managementrole in the enterprise, the risk management into A company’s internal controlmanagement, improve the internal control system, internal control for domestic listingCorporation to provide reference implementation system.Secondly, emphasize the function of internal audit in enterprise internal controlmanagement, focusing on the current status of A company’s internal audit deficienciesand how to strengthen the internal audit of A company, A company’s internal controlstandard optimization put forward constructive suggestions.Finally, put forward the " full participation " audit of internal control, improvethe enthusiasm of the staff, and to strengthen the standard implementation andeffective internal control audit, improve the efficiency of enterprise internal control,strengthen the role of internal control in enterprise management.