A Case Study On The Internal Control Evaluation Of A Company's Income Business

There are cases of listed companies' financial fraud,such as the Enron incident and World Com incident in the early 21 st century,and standardized internal controls can prevent,detect and correct listed companies from providing false information.Based on this background,the importance of internal control evaluation is increasing day by day.Scientific and reasonable evaluation of internal control can not only help enterprises find loopholes in their internal control,but also help improve the internal control system of the enterprise.However,at present,listed companies in China have given limited attention to the evaluation of internal control,and more authorized accounting firms have conducted evaluations.Therefore,based on the perspective of a CPA,this paper uses the literature review method and case study method to analyze the case of Company A's internal control evaluation of revenue business.Firstly,this paper reviews the literature of internal control evaluation at home and abroad,and expounds the internal control evaluation theory of revenue business from four dimensions: the concept of internal control evaluation,the objective of internal control evaluation,the procedure of internal control evaluation and the method of internal control evaluation.Secondly,it analyzes the evaluation process of C accounting firm.C accounting firm evaluates the internal control of a company's income business in a top-down order.The first stage is the preparation stage of internal control of income business.Accounting firm C first forms an evaluation working group,and then develops an evaluation work plan.The second stage is the implementation stage of internal control of revenue business.The project team members carry out the field test of revenue business according to the revenue process steps,and then identify the internal control defects of revenue business of company A.The third stage is the internal control report stage of revenue business.C accounting firm has made some achievements in the evaluation of a company's internal control.Of course,there are still some deficiencies in the internal control evaluation process of C accounting firm.For example,the internal control evaluation technology and methods need to be further improved,the internal control evaluation goals are not closely integrated with the corporate strategic goals,and the internal evaluation evaluation indicators are subjective Strong waiting.After analyzing the cause of the problem,this article puts forward three suggestions: first,use big data and cloud technology to update internal control technology;second,accurately define the goal of internal control evaluation of revenue business;finally,build a scientific and reasonable internal control evaluation of revenue business System,introducing "data-based indicators".