A Study Of Income Audit Control System Based On Internal Control Risk Management On The Operators

Impact of Sarbanes-Oxley302and404Chinese enterprises is multifaceted, requiring the accuracy of financial reporting and internal control effectiveness. Based on the five elements of COSO framework for China Unicom’s income security system audits done a thorough research and analysis. SWOT analysis tools to analyze the feasibility of the construction of internal control system, and develop coping strategies based on the analysis results. Second, as market competition intensifies, the arrival of the4G era, more and more telecom operators have realized that in looking for business growth, we should pay more attention to the internal revenue management. Through case studies can be obtained efficiently and gain sustainable income security audit obtained far greater than the cost of the project was the implementation of the investment. Revenue audit management is a systematic project, with China Unicom as the background, from the organizational structure, support systems and internal processes introduced several aspects of revenue management audit telecom operators currently implemented in the status quo examples are described. And audit all aspects of the operator and risk point analysis, combined carriers internal IT system architecture, adding revenue audit management audit support platform as relying on revenue management. Implementation of the measures through a multi-year, China Unicom, the company has made remarkable achievements to enhance revenue. Finally, with the development of the telecommunications industry for the future direction of income security management were discussed. Meanwhile, the conclusions also pointed out the deficiencies, as well as aspects of the implementation of the next need to improve the implementation of existing models. The author as organizers work to build internal control system, the internal communications companies engaged in security work and income, after years of research and practice, I am on income security awareness and understanding of the theory has also been improved. Hoping to improve communications industry executives income security management and accelerate the development of income security to bring some inspiration and reflection...