A Case Study Of Internal Control Of ABC Listed Companies

In today's economic globalization,in order to keep up with the pace of the times,the listed companies are also expanding their business overseas.In the face of complex and fierce international competition environment,the construction of an effective internal control system of listed companies is of great importance to the sustainable development and strategic goals of the enterprises Realization plays a crucial role.In recent years,many domestic and foreign listed companies financial fraud scandal appeared in the internal control of many problems that exist,undermining the interests of investors in general,so the COSO Committee formulated the most authoritative international "internal control framework " In 2002,the U.S.House of Representatives passed the famous "Sarbanes-Oxley " bill.In our country,we also successively issued the "Basic Norms of Enterprise Internal Control" and the "Guiding Guidelines for Enterprise Internal Control",which shows that our country is also deeply aware of the closeness and importance of the relationship between internal control and risk management and further guarantee the healthy development of listed companies,Which is of great significance to the improvement of the internal control system of listed companies in our country.This thesis adopts the research method combining theory with practice,in the aspect of theory,summarizes the theory of internal control from the aspects of internal control concept,principles and elements,and then briefly explains the theoretical basis of internal control,laying a theoretical foundation for the following case analysis basis.In the aspect of case analysis,this paper analyzes the case of ABC listed company's investment failure by using the method of case analysis.From the five elements of internal control,it analyzes that the imperfection and imperfect implementation of internal control in ABC listed company bring huge losses to the enterprise,Analysis of the problem to find coping strategies and propose improvement measures.I hope that on the basis of the effective implementation of the internal control system in the process of the development of the listed companies in our country,it is of certain reference value for the rational utilization of resources to promote the realization of the strategic objectives of the enterprises.The conclusion of this thesis is as follows: Firstly,to create a good internal control environment in listed companies and to have a good internal control environment,the internal control system of enterprises can be effectively implemented.Second,themanagement of the enterprise should strengthen the emphasis on the internal control system,optimize the internal control structure of the enterprise,construct an effective information and communication system,and jointly contribute to the internal control construction of the enterprise with all employees of the enterprise.Finally,to strengthen the supervision of internal control,but also more conducive to the effective implementation of the internal control system.