Defects In Internal Control Of Listed Companies And Their Remedies

With more strict state control and more fierce market competition,the construction and improvement of internal control system has attracted more and more attention from all levels of the company,and the remedy and rectification of internal control defects found are also more active.However,even if listed companies set up independent audit committees to conduct internal audits,or introduce foreign advanced experience through a third-party consulting company.Practice has proved that the fraud of domestic listed companies is still emerging one after another.From Kangmei Pharmaceutical to Luckin Coffee,the failure of internal control is one of the important reasons.It can be seen that how to ensure the effectiveness of the internal control system,or how to quickly remedy the situation of failure and the effectiveness of the evaluation after the remedy is worth paying attention to.Paper to T company internal control deficiencies cases as the research object,through the T company identification and recognition of defects of internal control and its inducing factors and the analysis of the impact on the company’s performance,after taking the remedial method of matching the process and to evaluate effectiveness of remedial concluded that the internal control defects and its remedy has operational work path.Path through this work,thesis closely combines the defects of internal control theory and the enterprise characteristic,help improve the ability of the recognition of defects of listed companies,and on the basis of fully considering the potential impact on the company constantly specification defects important degree of division,and the use of continuous accumulation of remedial method and evaluation means to strengthen internal control,which avoids internal control failure caused by the assets loss and fraud again,help enterprises to realize effective and long lasting self-discipline and checks and balances on the internal control.At the same time,the research results of this paper can to some extent make up for the long-term internal control defects are mostly theoretical research,lack of practical guidance.