Research On Internal Control Audit Of HL Company

With the increasing trade friction between China and the United States and the uncertainty of the evolution process of economic globalization,the competition in the market environment is increasingly fierce.Domestic and foreign enterprises frequently expose financial fraud and fraud events.The research finds that there are disordered internal control behind these fraud and fraud events.As the re control of internal control,internal control audit is an important mechanism to prevent earnings management and financial fraud.It is a comprehensive assessment of the formulation,implementation and effect of internal control.Good internal control audit can help enterprise management improve management efficiency,avoid internal control risks,and ensure the effective operation of enterprise internal control.However,the internal control audit in our country has not been paid attention to and started late,the theoretical guidance and practice foundation of enterprises are not solid,the actual operation efficiency is not high,and there are still many loopholes and disadvantages in the specific implementation process.Therefore,it is of great theoretical and practical significance to pay attention to the audit of internal control of the company,effectively guide the company to improve the internal control system,and help the managers to make correct decisions and enhance the value of the enterprise.This thesis studies the internal control audit related problems of HL Company,using the method of case analysis and questionnaire survey,hoping to find an effective way to solve the internal control audit problems.First of all,it describes the research background and significance,research status and research methods at home and abroad;secondly,it introduces three basic theories:internal control audit theory,internal control theory and coordination theory;thirdly,based on the results of the questionnaire survey,it analyzes the internal control audit conclusions of HL Company that are not accurate,internal control audit efficiency is low,and internal control follow-up There are four main problems:ineffective audit implementation and insufficient risk assessment of internal control audit.Fourthly,the thesis analyzes the causes of the four problems in detail:the imperfect evaluation system of internal control audit,the inadaptability of internal control audit procedures and methods,the imperfect internal control audit system and the advanced concept of internal control audit.Finally,it puts forward the establishment and improvement of internal control audit evaluation system.Four corresponding solutions are to optimize the internal control audit procedures and methods,improve the internal control audit system,and improve the internal control audit environment of enterprises.