The Research On The Internal Control Of CIMC Based On COSO Perspective

Facing the Age of Big Data,the challenges and risks of enterprise are also increasing.At this moment,the setting up and effective performing of internal control in modern enterprise are indispensable.Chinese companies are also strengthened the construction of internal control on the basis of foreign internal control framework,but many companies produce the phenomenon of “Acclimatized” in the process of reference.Therefore,this article regard CIMC as an object on the basis of the COSO internal control framework,to find out the constructive mesures of the internal control of CIMC to give some reference to other enterprises to improve their internal control.The main ways of research are case analysis,and information analysis.And CIMC was selected as the research object,who's internal control self-evaluation was excellent and issued modified auditing opinion,to analyzes its development of internal control.Based on the COSO Internal Control Integrated Framework,this text analyzes the status of CIMC's internal control from five respects,“Inner Control Environment”,“Risk Assessment”,“Control Activities”,“Information and Communication” and “Internal Supervision”.Then,paper summed up the features of CIMC's internal control and bring some illumination to other enterprise's in the effective implementation of internal control.The novelty of this approach is that the paper selects CIMC to analyze its internal control instead of researching on purely theory.On the other hand,majority of documents of internal controls concerned about the enterprise whose internal control was inefficient and imperfect,but very little to outstanding enterprise.