Research On Internal Control And Audit Of Railway Transportation Enterprise

2014 is a year when the national economy becomes normal. And it’s also high time to deepen the reform of railway, to face the market from overall direction. In face of national economic growth rate from the high speed growth to middle-high growth, railway passenger and freight transport market is atrophying, in the circumstances that gaining benefit from external market becomes more and more difficult, improving the internal control system, gaining benefit from interior management have become more and more urgent.This paper reviewed the internal control of domestic and foreign enterprises and internal control supervision theory. The current internal control system of the railway is analyzed, pointing out the development stage of internal control in railway transport enterprises and the current situation of internal control supervision, and existing problems, emphasized the importance of Railway internal auditing mechanism of supervision and the necessity and function of internal owned transport enterprises supervision.According to the association of internal audit on the definition of internal control audit, determine the definition of audit of internal control of the railway transport enterprise, and puts forward the target, the main body of railway internal control audit, theory basis, time, scope five big audit frameworks.The content of internal control audit of railway transportation enterprises are mainly studied in this paper. The contents of audit of internal control audit are divided into two parts, the internal control audit on enterprise level, and on business level. On the enterprise level, the paper discussed in five aspects, internal environment, risk assessment, information system, information transmission and the internal supervision. The operational level research in view of internal control operation of concrete was carried out, including financial management, procurement business, asset management, transportation, sales revenue, tax management, research and development, guarantee business, engineering project, outsourcing, property management, financial reporting, budget, contract management, cost management in fifteen aspects. Each of these aspects a few more points are specified.Another focus of this paper is a comprehensive exposition of the audit of internal control method and program. According to the transportation enterprise management mode of audit practice and railway organization, determine the audit approach for combining top-down and field test. The program is divided into the audit preparation stage, implementation stage, evaluation stage, the report period. Each stage is presented in detail the control points and key audit mode. In order to ensure the quality of audit, the paper provides a number of audit forms, control the audit quality by using forms. The evaluation phase of the enterprise internal control deficiency identified design flaws and defects of two kinds of operation, and the defect identification are specified, and uses the qualitative analysis and the quantitative analysis of two kinds of analysis method for evaluating internal control system to ensure the accuracy, integrity.