Internal Control Audit Of Enterprise Monetary Fund:A Case Study On D Enterprise

In the process of business management,internal control plays an increasingly important role.With the promulgation of the "Basic Standards for Internal Control of Enterprises" and the "Notice on the Implementation of the Internal Control System for the Classification of Listed Companies in the Main Board" in 2012,internal control has become an indispensable part of compliance supervision.In this context,the importance of internal control auditing has also increased,and many companies have begun to strengthen the construction of internal control audits,but there are also some problems in this process.As an important part of enterprise management activities,monetary funds should pay more attention to the effectiveness of the design and operation of internal control.This paper selects D communication service company which is representative of monetary fund management as the research object.I conduct research on the internal control audit of monetary fund management implemented by it,evaluate the existing problems,and propose targeted solutions.This paper is divided into five parts.The first part is the introduction.In this part,the relevant research background and research significance are elaborated.The second part is the definition of the concept related to internal control audit and its factor analysis.The third part analyzes the internal control audit practice of D enterprise,and believes that there are shortcomings in the internal control audit of monetary fund,such as unclear internal audit system,inadequate selection of control test samples,and insufficient informatization level of the monetary fund audit.In the fourth part,from the aspects of perfecting the auditing system,perfecting the auditing procedures and improving the level of informatization,I put forward the suggestions for the internal control audit of D enterprises.The fifth part summarizes the full text.