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Research on the Internal Control Assessment Based on the COSO

Author: HuangZhengZhong
Tutor: LiRenHua；LiQiHui
School: Southwestern University of Finance and Economics
Course: MPAcc
Keywords: internal control internal control evaluation system business process self-assessment
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 1078
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Abstract


The publication of Sarbanes-Oxley Act in 2002 aimed to enhance the accuracy of financial information and protect the investors. The Act would be observed by every company if it listed in America. Choosing the Telecom Company Limited as a sample, this paper demonstrates the internal control assessment of the Telecom Company Limited after the publication of Sarbanes-Oxley Act and summarizes the suggestions to other enterprise. This paper contains six chapters:Chapter One: A preface .This chapter introduces the research background, research goal, innovation and insufficiency of the paper.Chapter Two: The basic theory of internal control assessment. Firstly, this chapter discusses evolution and movement process of internal control. Secondly, the paper explains the primary coverage of COSO Internal Control Framework and analyzes the influence to the internal control development. Thirdly, the chapter introduces evolution process of internal control assessment. It emphasizes on elaborating the development of internal control assessment under COSO framework and the up-to-date evolvement of American financial report of internal control assessment. In the end, the paper expounds the evolution of internal control assessment in our nation.Chapter Three: Internal control evaluation system. It mainly introduces the objective of internal control evaluation, the entities and their relationships of internal control evaluation, also the mode, the fiducially date, the methods and process of internal control evaluation.Chapter four: Procedure of internal control evaluation. It mainly introduces the main procedure of internal control evaluation: prophase preparation of evaluation, internal control comprehending procedure of evaluated enterprise, designing and executing validity evaluation procedure of internal control evaluation, evaluating internal control, according to COSO framework. Chapter five: Estimate and report of internal control bug. This chapter chiefly introduces the basic principles of estimating bug of internal control, the basic procedure on exchange lay and non-exchange lay, and report of estimating internal control bug.Chapter six: Analyzing the internal control evaluation of a telecom company. This chapter is the key chapter of this paper, it discusses how the telecom company evaluate the validity of their internal control system which established according to the Sarbanes-Oxley Act and the COSO framework, how the company passed the audit of outer auditor, also the suggestion of internal control evaluation for this company and other enterprises in our country.According to the Sarbanes-Oxley Act, the telecom company must submit the administrative validity evaluation report of internal control. According to the COSO internal control frameworks, the company evaluates from three aspects: (1) The internal control evaluation of company’s strategically (2) The internal control evaluation of procedure and exchange lay. (3)The internal control evaluation.Suggestion for the telecom company: making full use of evaluation results, ensure the important status of internal control evaluation work. The results of evaluation should be used as the examining basis of the leaders’ performance, rewards and punishment. Every member should take part in the evaluation, provide evaluation information, pay attention to the evaluation results and fulfill improving measures.Revelation to other enterprises’ internal control evaluation in our country: combining with venture administration evaluation and informationalize administration, inviting visiting auditor in evaluation, attaching importance to the effect of administrators in internal control evaluation, establishing the mechanism of administrator’s periodic evaluation in internal control.

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