Research On Internal Control Audit Of State-owned Property Rights Trading Institutions

In recent years,our country enterprise internal audit institutions and external auditors comprehensively implement the spirit of the plenary session of the 18 large and 18,and a series of important speech spirit,Xi Jinping,general secretary earnestly implement the party and state policies and regulations.Has been to improve the level and level of audit supervision and service,to promote enterprise run in accordance with the law,standardize management,strengthen internal control and risk prevention has played a positive role,also raised the proper value for the enterprise."The guidance of the party central committee of the state council on deepening reform of state-owned enterprises,has been clear,said the state encourages the listed companies in capital such as property right trading market,corporate assets are traded with market value evaluation metrics,complete the form of transformation of state-owned assets,capital operation of state-owned assets to more in need of it.And Xi Jinping comrades in the 19 th report again to improve the system of property rights,this symbolized our country the important measures to adhere to and improve the system of property rights protection will come to a new stage of development,for our country many private enterprise wholeheartedly development provides a more favorable system environment.As a trading platform for state-owned assets,the property rights trading market is an important measure to promote the standardized development of the property rights market and prevent the loss of state-owned assets.Strengthening the internal control of property right trading market and the construction of risk prevention and the internal control,regulating the orderly operation of property right market are indispensable processes in the comprehensive risk management system of property right trading institutions.In the nowadays rapid economic development of the society,the internal control audit status is more and more important,especially in the property rights trading market complex special trading environment.In order to guaranteeing the security of state-owned property rights,in order to increase the effectiveness of internal control for certified public accountants audit is even more necessary.Internal control auditing theory,this paper discusses,through the internal control auditing system and property right trading market the development process of review and analysis of the internal control auditing methods and procedures,to state-owned enterprise group N property rights trading center company limited.(hereinafter referred to as the "N")of the internal control auditing as a case study.Firstly,the internal control construction status of N company was understood from the five internal control factors,and then the internal control audit was conducted.Auditors divides into the internal control audit the audit planning stage,implementation stage and reporting phase of three parts,planning stages specifically describe the internal control audit and the important content of the audit method,audit scope,etc.,in the report pointed out that the N company internal control weaknesses,and then from the system,the state-owned property right trading firms and accounting firms pointed out the problems existing in the internal control audit process,and puts forward the corresponding improvement Suggestions to solve these problems: first,the system level,formulate relevant internal control auditing standards,clear the state-owned property right transaction institution audit objectives,scope and procedures,and improve the description of the instructions.Second,the state-owned property right transaction institution to improve the internal control auditing measures are: to raise the attention of the internal control audit,strengthen the construction of enterprise internal control system,in strict accordance with the internal control system is carried out.In the aspect of accounting firms,the practice level and business quality of certified public accountants are constantly improved to control audit costs.The purpose of this study is to put forward valuable Suggestions on improving internal control auditing,which can be used as a reference for the internal control auditing of other state-owned property rights trading institutions.