Study On The Improvement Of Internal Control Audit System Of DQ Company

Internal control audit in the process of enterprise management to play a comprehensive physical examination,plug loopholes,check the error prevention function,the listed company itself can also increase the trust of investors.Shanghai and Shenzhen Stock Exchange on the basis of summing up the experience of domestic and foreign on the introduction of internal control guidelines,requiring listed companies to assess the internal control and timely disclosure.DQ company as the core subsidiary of DF listed company in Shanghai and Hong Kong stock market,according to the requirements of internal control audit and report to the higher level unit.This paper is based on DQ company's internal control audit case,the research framework is divided into five parts:Firstly,the paper introduces the general situation of internal audit of listed companies,and then focuses on the general situation of DQ internal control audit,a combining effect of forming an overall impression with a specific instance..Followed by the study of COSO,the Ministry of finance,China Institute of internal audit of internal control theory of domestic and foreign institutions,launches the research from the aspects of definition,essence of internal control elements,plate division,audit procedures,provide a theoretical basis for the improvement of internal audit system of DQ company.Third introduction of DQ company's internal control auditing work,then followed the writing and approval stage of the audit procedures introduced internal control key plate selection and notice issued,the field test and the manuscript preparation,defect evaluation and comprehensive identification,report,and then by comparing the results of internal audit and external supervision and inspection found the problem that causes lack of DQ internal audit system and analysis of the problem from.The final analysis of internal audit system of DQ company improved conditions and the limitations of the COSO,then the theory of internal audit system of DQ company put forward four proposals based on the final realization of improved internal control audit system of DQ company.By using the method of literature review,this paper studies the theory of relevant organizations at home and abroad to find out the theoretical basis of how internal control audit should be carried out;The case analysis method is used to analyze the internal audit system of DQ company;By using the method of comparative analysis,through the comparison of the problems found in the internal and external supervision and inspection institutions and the internal control audit results of DQ company,we find out the problems of internal audit in DQ company;The conditions and limitations of the final analysis of the internal control evaluation system of DQ company improved,put forward three ideas to improve the internal control objectives of internal control evaluation based on COSO integrated framework,put forward four ways of improvement of risk management audit framework based on COSO,and then add subsidiary enterprise internal audit recommendations,reduce illegal risk,improve risk control ability.