A Company's Internal Control Audit Improvement Research

Twenty-first century, with the rapid development of information technology in today's society and economy, the world economy gradually Globalization. In the fierce competition and the uncertainty of the present era, companies around the world will face a greater risk management in order to achieve the established financial goals and maximize the interests of enterprises, the need to strengthen internal controls. Now-building of internal control system and the implementation of internal controls and the like is not perfect, and therefore strengthen the construction of internal control system is crucial. Internal control audit was conducted primarily to assess the effectiveness of inspection and internal control, internal control may also be referred to again control, which has laid a solid foundation for promoting the construction of internal control system, as well as on the internal controls were effective constraints, to improve its effectiveness.Internal Control Audit internal audit work in a vital part of today's society the management of internal controls particular attention to management, its internal control management system and long-term interests of enterprises combined to audit by the internal control of the enterprise risk control corporate governance for effective monitoring and evaluation. In order to achieve the established objectives, internal auditors should first control-depth understanding of the internal control system of enterprises, fully aware of its advantages and disadvantages.This paper describes the background and significance of internal control audit, on the basis of the expression of the author of the audit concept, function, internal control procedures and methods of understanding. Secondly, it analyzes the internal control audit is now the situation, revealing their problems and the main cause of these problems, and proposed to improve the internal control audit effective countermeasures. The conclusion that only the internal control and internal audit controls linked to promote the construction of the internal control audit and improve in order to improve the implementation of the conclusions of internal control effectiveness.