Research On Information Disclosure Of Internal Control Of Geeya Technology

By the impact of the Sarbanes-Oxley Act, China has continuously introduced the relevant norms and guidelines, since China’s capital market internal control information disclosure gradually become standardized, the release of relevant systems in China so that more public began to understand the internal control system, At the same time more and more information users began to pay attention to information disclosure. China’s internal control information disclosure is still in the weak mandatory disclosure stage, in the relevant norms and guidelines on the establishment still reflects a series of problems, such as the content and format of information disclosure is not standardized requirements, making the listed companies have a selective form of disclosure, Resulting in uneven quality of disclosure, damage to the interests of information users.GEM listed companies as an emerging plate of China’s capital market,for a large number of small and medium enterprises to provide a platform for financing in the capital market position rising. Geeya Technology as a GEM listed companies, in the high-tech industry, has the characteristics of high growth, high risk, internal control is weak, the disclosure of a series of problems and deficiencies. So further study of problems existing in the internal control disclosure of information of Geeya Technology, analyzes the causes of the problem, and put forwards the suggestion of perfecting the information disclosure of internal control is of great significance.This paper chooses the certified public accountants who have been hired by 2015 to make a negative opinion on the internal control of the GEM listed companies, Geeya Technology as the object of study, the use of case analysis and normative analysis and induction method combined with the method of research, the research method examines the literatures related to the internal control information disclosure, and analyzes the requirements of the existing internal control information disclosure and the requirements of the guidelines.This paper is divided into five parts. Through the overview of internal control information disclosure, the relevant theory and disclosure requirements, combined with the analysis of the subject of Geeya Technology, in-depth study of existing problems and the specific causes of the problem, to improve the disclosure of information, so that disclosure is detailed, true and reliable, format specifications.