J Company Internal Control Audit Problem Research

With the continuous development of the world economy,the internal control has gradually become a measure of modern enterprise management,and become the basis of modern enterprise management.The bankruptcy of the Enron Corp has led to a series of reactions,and a number of corporate fraud cases have been exposed,and a large number of enterprises have been bankrupt.And the Arthur Andersen one of the five major accounting firms in the world at that time,because in the Enron Corp’s audit work,there are many illegal operation behavior,be severely punished and eventually disintegrated.Makes the community focus on the focus,from the external supervision of enterprises,and gradually to the internal control supervision and institutional transfer,and the internal audit as the last line of defense to safeguard the interests of the enterprise,and more and more attention to the important role of internal control audit.The purpose of this study is through the development of the internal control audit review,combined with the basic theory of internal control audit,the state-owned corporation financing platform J company internal control audit analysis of existing problems,find out the causes of the problem,puts forward improvement suggestions.This paper reviews the development of internal control audit several stages: internal control evaluation stage,the internal control audit stage,the internal control audit stage.On the domestic and foreign internal control audit research conducted a comprehensive review of the internal control audit of the status quo.Based on the combination of domestic and foreign academic circles on the definition of the term,analyzes the audit of internal control,expounds the internal control objectives,audit subject,object,procedure and method of internal control audit was discussed.Based on the theory of internal control audit,the audit of internal control in J company as an example,it is pointed out that the J company’s internal control audit problems are: internal control audit organization pattern is not reasonable;the internal control audit power shortage of personnel,service quality is not high;the design of internal control is not perfect,and the control part of the implementation is not in place.The causes of the problems are: the leadership is not enough attention to the internal control audit,internal control audit mechanism is not perfect,the personnel lack of strength,eventually making the lack of authority of audit of internal control;internal control audit development also has some disadvantages,such as: the development of the audit plan is not clear;the implementation of audit of internal control to obtain evidence for audit notice issued,the audit and audit report is not rigorous;writing content description.In this regard,this paper puts forward some suggestions: first,macroeconomic policies,it is necessary to strengthen the construction of internal control audit system of laws and regulations;the two is to establish and perfect the internal control auditing standards;three is the reasonable construction of the internal control audit institutions.Secondly,the enterprise improvement measures of internal control audit: audit of internal control structure to establish a reasonable and scientific,and establish a sound system of internal audit system,strengthen internal control;improve the quality of audit personnel business;continuous improvement of processes and methods of internal control audit,improve audit quality.This paper combines the audit of internal control theory,the research on J company’s internal control audit problems,to put forward valuable suggestions for the improvement of the internal control audit,and other state-owned enterprises for internal control audit work has a certain reference.