Research On Internal Control Audit Of Public Companies

Since the twenty-first century, a number of listed companies at home and abroad has been found in a variety of financial scandals, such as the foreign World of Communications, Global Crossing, and Xerox and other world-renowned companies, as well as our Silver Guangsha, Kelon and China Aviation Oil and other listed company?The majority of failures are due to the lack of business and lead to ineffective internal control, which makes people's internal control rationality have been questioned, but also attracted investors and regulators are highly valued. In order to improve China's capital market order, the government has issued a series of policies and regulations. Domestic listed companies are a positive response, according to the policy requirements of the internal control evaluation work and hired an external certified public accountants to audit the company's internal controls. After several years of development, according to the requirements of listed companies to implement internal control more and more, and its quality has been significantly improved, however, it can not be ignored is that the listed companies in the design and implementation of internal control and external audit still exist in some problems to be solved.In this paper, I collate and analyze annual reports of listed companies to disclose internal control evaluation reports, internal control disclosure of information audit reports for 2014 listed companies in internal control and internal evaluation of the control audit status descriptive statistics and binding on specific cases to It will be described, to detect the presence of regulators, listed companies and accounting firms in the implementation of internal control relevant to my work. And comparing the data of 2011 to 2013 were analyzed, the results of these years since the implementation of the internal control achievements, and raised the issue found during analysis and improvements, hope regulators can as a basis for internal control development and improvement of relevant policies to provide assistance, and thus better able to promote the internal control system in the implementation of all companies, but also for listed companies to improve their internal control reference and accounting firms can thus provide a more professional service.