| After entering the 21st century,the economic ties between China and other countries in the world have become increasingly close.With the changes of industry environment and other external regulatory environment,the operational risks of large and medium-sized enterprises in China have also increased.Operating risk is often associated with the financial risk of an enterprise,which can easily lead to major misstatements in the financial report of an enterprise.Therefore,the enterprises have strengthened the prevention of financial measurement,records and reports,but they have not paid much attention to the internal control.Most enterprises in China have not established a scientific and perfect internal control system to deal with the internal financial risks and operational risks.Internal control audit is widely carried out in Chinese enterprises after the decade of the 21st century.It is mainly aimed at the effective implementation of internal control design and operation of enterprise financial report and other aspects of internal control.Internal control audit is of great significance for assessing control risks and timely finding and correcting internal control defects in enterprises.This paper takes K Automobile Company as an example,through the analysis of the current situation of internal control audit in K Automobile Company,points out the problems existing in internal control audit and analyses them,mainly including the failure to establish risk-oriented internal control audit,the insufficient attention of management,the quality of internal audit staff to be improved,and so on.Based on the analysis of the problems,an internal control audit scheme is designed for K Automobile Company,which is more suitable for the development of the enterprise and the requirements of the new internal audit standards.According to the specific conditions of K Automobile Company,the key links and contents of the audit are designed,and the internal control audit evaluation and reward and punishment mechanism are constructed.Finally,safeguards are put forward to ensure the smooth implementation of the scheme.。In addition,the research and scheme design of internal control audit of K automobile company can provide some reference for the internal control audit of K automobile company,which is helpful for the company to effectively cope with,avoid financial risks and operational risks,improve the internal control system,improve the decision-making level of management,and ensure the good operation and development of the enterprise. |
