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How to Perfect Enterprises’ Internal Control

Author: ZhaoDaJun
Tutor: TangGuoQiong；XiaBangLin
School: Southwestern University of Finance and Economics
Course: MPAcc
Keywords: Internal Control Internal control framework SOX Bill People-oriented
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 2451
Quote: 1
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Abstract

Internal control is the formation of a range of control functions, measures, procedures and the standardization and systematization, and so become a tight, relatively complete system. Internal control their control purposes, can be divided into the accounting control and management control. Accounting controls to protect the security of the property or material, accounting information authenticity and integrity as well as the financial activities of the legitimacy of control; management control to ensure the operating principles, the implementation of the decision-making to promote the economic operating activities efficiency, effectiveness and business objectives of the control. Accounting control and management control are not mutually exclusive, mutually exclusive, and some control measures either for accounting control, management control can also be used. The internal control system is the product of socio-economic development to a certain stage, it is an important means of modern enterprise management. The objectives of internal controls to ensure the reliability of the efficiency and effectiveness of the unit operating activities, asset security, economic, and financial reports. In the information industry has developed in today's society, and constantly improve the system of internal control has positive significance for the prevention of fraud, reduce losses and improve the regenerative capacity of capital. Its main role: First, help management to achieve business objectives and goals; protection unit of the security and integrity of the assets, prevent the loss of assets; guarantee the authenticity and integrity of business information and financial and accounting information. In addition, to ensure the legitimacy of financial activities in the unit is also the target of internal control. Good internal control to achieve the above objectives, regardless of the design and operation of internal control is how well it can not eliminate its inherent limitations. This limitation also must be clear and plus prevention. Mainly as follows: (1) subject to the limitations of the cost-benefit principle; (2) If the staff has different responsibilities for neglecting control procedures, misjudgment, and even collusion between internal and external collusion often lead to internal control failures; (3) management who abuses his power, beyond control, ignored the setting or the implementation of the internal control, but also make the establishment of internal control useless. The basic theory and Chinese enterprises will internal control internal control construction issues in-depth discussion, I hope to be able to help to improve the operation and management of enterprises. In addition to the introduction, the text is divided into four chapters: Chapter I: theoretical studies on internal control, internal control theory. First, the author reviews the internal control theory of foreign development course, from internal to contain the progressive development of the internal control system, internal control structure, the process of the internal control framework, and based on the concept of internal control is defined; then discusses the internal control of the course of development of the theory of domestic, from the 1990s onwards, the Chinese government has successively promulgated and amended a series of laws and regulations require enterprises to establish appropriate internal management and internal control system, the introduction of these laws and regulations to promote the internal control in the development of our country; then introduced seven aspects of the comparison of Chinese and foreign internal control theory, identify our shortcomings and gaps in the internal control theory research. The second chapter on the importance of internal controls and our enterprise internal control problems on this article writing motivation. Analysis, pointed out that China's enterprises exist in internal control problems by the need to establish an internal control system of the enterprise, according to the existing problems, pointed out the necessity to strengthen and improve our internal control. The third chapter on the design of internal control, Intro should follow the principles of internal control design, as well as the difficulty of internal control in the design process, followed by the introduction of SOX Act in the United States come to the bill in the design of internal Chinese enterprises Finally, useful insights and should pay attention to the problem of control, according to the principles of internal control design, the difficulty and the U.S. SOX Act, pointed out that Chinese enterprises should think about several issues in the design of the internal control, the fourth chapter discusses the foundation. The fourth chapter is to improve our internal control measures and recommendations. I believe that, want to change the internal control weak status quo must adhere to optimize the internal control environment, and improve their corporate governance structure; strengthen the control of the internal control actors \The basic working standards, and strengthen internal control of accounting information; clear the main responsibility for internal control, strengthen accountability; strengthen information disclosure and reporting of internal control, to improve the transparency of public companies. Strengthen and perfect the internal control system of Relations, control costs and control effectiveness, internal control system and the work ethic and self-discipline, traditional internal control mode with the new internal control mode, the internal level and work efficiency. Actually, no matter for further improvement of the internal control system, and ultimately rely on people to perform, the article concluded that strengthen internal controls must adhere to the people-oriented. The main contribution of this paper is that: this article through the course of development at home and abroad the internal control theory and comparative and foreign advanced internal control experience, put forward China's enterprises to improve the internal control measures that optimize the internal control environment, improve the corporate governance structure; strengthen internal control the actors control; establish a sound internal audit system; implementation of the control of power of attorney; further strengthen the Basic Accounting Standards, to strengthen the internal control of accounting information; clear internal control main responsibility, strengthen accountability; strengthen internal control information disclosure and reporting, improve the transparency of public companies as well as to the people, strengthen internal control, in order to improve the management level, and enhance the competitiveness of enterprises. The inadequacies of this article: the inadequacies of this article is to talk about the theory, on the theory should have the support of the actual success and failure cases.

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