Guang Da Securities Evaluation Of The Internal Control Environment

The improvement of the internal control system can provide reasonable assurance to the company's operating,control environment as the basis of the five elements,is the key to the internal control is effective or not,in the heart of the COSO2013 control environment on top,equivalent to the top of the pyramid,more can highlight its important position.Using system science evaluation system to evaluate and improve the control environment,improve the company's internal control,internal control can truly for the operations of the company to make reasonable assurance.Thus,this article through to the evaluation of internal control environment to improve the company's internal control is appropriate.Securities industry because of its high risk of securities of the company's internal control problems become more prominent,the securities company as a sponsor,regulated due to violation of sponsor of several times,especially the \ "8.16\" incident,caused quite a stir within the industry,after open a fine of 523 million yuan,is the largest in the history of securities ticket.After the incident Guang Da securities in 2013,the company internal control report pointed out that the major defects of internal control of the company and each an important defects.The research object of this article choose Guang Da securities company also relatively representative.In this paper,the research mainly is based on the COSO internal control-integrated framework \"(2013),this paper is based on the five principles of the new frame about the control environment and 21 concerns to construct evaluation system of control environment,for the five principles of first-level indicators,under the principle of focus as the secondary indexes,then according to the actual situation of the company set up corresponding level index and standard values,according to the evaluation system to evaluate the case company's control environment.In this paper,through the research,case analysis,the article is mainly composed of the following parts: the introduction,the internal control environment evaluation and assessment system construction,case description and case analysis,case study conclusions and countermeasures.Through the study of the case,it can be seen in \ "oolong means\" before the incident while internal control report released by the company has perfect internal control system,but in the event is still not play a proper role.Through the evaluation of Guang Da securities control environment,it can be seen that the company's internal control is not perfect,the internal control report released before the event the company has built the perfect internal control system is not credible,through the analysis of the status quo and the problems existing in the evaluation conclusion,and put forward the improvement of the correspondingcountermeasure,to perfect the case company's internal control.