Evaluation And Application Of Internal Control Under "Non-Standard Opinions"

With the continuous development of our country market economy and prosperity,external regulatory system,regulatory policies and regulatory means constantly improve,and the listed company itself is constantly to improve governance structure,to protect the interests of small and medium shareholders,however,the interests of major shareholders is not thoroughly solved from the root.For the motivation of safeguarding their own interests,major shareholders often use their own control of the company based on factors other than the interests of the company to carry out various kinds of asset and resource encroachment.As an important link in corporate governance,internal control can effectively reduce the situation that major shareholders improperly seek profits because of the exercise of surplus control rights.Therefore,it is of great significance to understand,study and discover the weak links in the internal control design and healthy development of the listed company,and to make the overall evaluation,system construction and focus on the improvement of the internal control system.Scientific and reasonable evaluation of the effectiveness of internal control helps enterprises to accurately find the weak links of internal control,analyze the causes of problems in the internal control of enterprises according to the scoring results,and put forward feasible improvement strategies.This paper combines qualitative indicators with quantitative indicators.First,sort out relevant theories at home and abroad,second,clarify relevant concepts,and introduce the main content of the theoretical basis.At the same time,we also collect and read the current published internal control related systems in China.In this paper,we selected the typical case and generally representative Company Z as the research case,introduced in detail the events of the internal control audit report of "negative opinion" to Company Z in April 2022,described and analyzed the internal control operation and evaluation of Company Z.Then,according to the internal control system construction principle,26 specific qualitative evaluation indexes and 8 financial indicators were selected according to the actual situation and characteristics of Company Z,so as to build the internal control effectiveness evaluation index system for Company Z.Finally,after a comprehensive evaluation of the internal control effect of Z company,the conclusion that the internal control of Z company has significant defects,and the corresponding improvement measures are proposed.