| Today,internal control become one of the most important management activities of enterprises and attracts a lot of attention,the effectiveness of the internal control is not only related to the enterprise operation process efficiency,guarantee the legal compliance of all activities,but also the effective guarantee of enterprises to improve the efficiency.Stakeholders for internal control attention become the driving force of the internal control auditing development.Link for the payments and sales as one of the most important business link enterprise,its design and operation of the internal control is reasonable and effective directly affect the enterprise's internal control.For certified public accountants,sales and payment link is the key of the internal control audit.Article theoretical part,first of all,according to the sales and payment link of business process,for each of the business process risk internal control points are analyzed,in the key control points on certified public accountants should pay attention to the problem of summarizing,to carry out the audit work.On this basis,the author analyzes the sales and payment link internal control problems and the causes,to improve sales and payment and the final part of the internal control audit quality are proposed.This article selects DaYou Energy Corp.as a case,the frequently thousands of certified public accountants authorized letter of great energy to Henan 2015 annual financial report and internal control audit,certified public accontants of the company effectively the negative opinions of the internal control auditing reports issued by the audit and the financial statements audit report without reservations.Certified public accountants can accurately find great energy sales and payment link of internal control problems,for the analysis of the significance of this paper,through the analysis of cases,from the experience of successful sales and payment link of internal control auditing will be perfected. |
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