Research On Internal Control Of TRU Company

In 2002, the Congress of the United States enacted "Sarbanes- Oxley Act". It was mainly begin to emphasize the importance of internal control, which had made specific provisions, also added the asking responsibility mechanism and the corresponding punishment measures from the enterprise management, internal audit and external audit multiple layers in the face of enterprise internal control. In 2008, China’s Ministry of finance, including the Commission, China Banking Regulatory Commission, the insurance regulatory and audit department jointly issued the "enterprise internal control basic norms", later in 2010 the Ministry of finance took the lead, including the Commission, China Banking Regulatory Commission, the insurance regulatory and audit Department jointly promulgated "enterprise internal control supporting guidelines", these documents on internal control issue that whether it is foreign or domestic,internal control is a hot problem, therefore, the internal control research has very practical significance, at the same time, it is also very important for the enterprise, because it is the realization of the enterprise’s own strategic objectives.The paper uses normative research and case analysis method, which uses internal control standard system as the theoretical basis, combines with the case of TRU company. It writes its internal control existence status of a brief analysis and evaluation. The paper regards tru company as the object of study, which finds some problems existed in the company office settings, executives equipped, financial control is centralized, financial information communication mode of the company’s internal control, in view of the above problems, this paper puts forward the improvement measures, including change good internal control environment, perfecting the enterprise internal information management system and strengthen internal supervision etc.There are 2 main points of this paper:(1) the research object. This paper chooses the foreign enterprise as the object of study, which can enrich the research angle of view, and can also compare with the previous studies, and better promote the development of enterprise internal control. The research object is a global enterprise with foreign capital in China to set up a subsidiary. Analysis the internal control of the situation can help us learn excellent experience of foreign enterprise internal control system, to our country consider accepting foreign investment in understanding the internal control level and provide some material and promote rational use of foreign investment etc.(2) research content. In this paper, the internal control system of research combines with foreign company case analysis, which can establish perfect internal control system to provide some ideas for our country enterprise.