Research On The Application Of Internal Control Audit Of C Group Company

As accelerating of the speed of world economic integration and increasingly complex of internal and external management environment of the enterprise,state-owned enterprises dominated in the national economy are facing the great challenge of survival and development.The Central Committee of the Communist Party of China and the State Council put forward new requirements about the deepening reform of state-owned enterprises.As a very important resource of the corporate governance,internal control audit bears more responsibility to promote further and effective progress of the reform of state-owned enterprises.To ensure the sustainable and healthy development of state-owned enterprises,enterprises enterprises must attach great importance to internal control,continuously improve its internal control system,avoid and cope with risks through standardizing and improving internal control system,so as to promote the realization of strategic goals.This requires that internal control auditing tests the integrity of design and implementation effectiveness of the internal control to find problems and defects and put forward effective suggestions for improvement and promote the perfection of internal control and the improvement of management level.Based on the case of C group company,this paper analyzes main problems and reasons of its internal control audit and puts forward suggestions for improvement.First of all,based on research on internal audit and relevant theoretical research at home and abroad,this paper gives the definition of internal control,internal audit,internal control audit and related theoretical basis.Secondly,through the analysis of C group company,this paper elaborates the general situation of its internal control audit,analyzes problems and reasons.Finally,this paper puts forward the corresponding suggestions for improvement combining with the actual situation of C group company's internal control audit.As an example,this article puts forward problems,analyzes and solves problems.It increases case about the internal control audit of state-owned enterprise,provides practice research for the development of internal control audit.Through the study of the case,the author hopes to provide suggestions for the perfection of internal control audit of C group company and experience for the development of internal control audit for other state-owned enterprises and promote internal control audit to realize value appreciation.