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At present, the existence of accounting information distortion, business failure and illegal operations in listed companies shows that internal control of listed companies is unsuccessful. How to deal with internal control failures in listed companies is still a study which listed companies need to do research on. Because of this background, the author chose internal control failures in listed companies for researching.In this paper, the author uses literature study, combines theoretical research study with data analysis to study. Article is divided into five sections, the first for Preface, including research background and significance, literature review, train of research thought and research methods, the thesis innovations and shortcomings; the second part summarizes relevant theories, including the basic definition of internal control, objectives of internal control, the framework of internal control, the criterion of internal control evaluation, internal control and corporate governance, internal control and risk management theories,, making a good foundation for research; the third part reflects the status of internal control failures in listed companies from the status of accounting information distortion, business failure and illegal operations in listed companies respectively; the fourth part analyzes the causes of internal control failures in listed companies through analyzing the problems which the five elements of internal control have; the fifth part puts forward solutions for the causes of internal control failures.The author puts forward the basic thought of constructing the risk-based, dynamic and circular internal control system and draws the diagram of the risk-based, dynamic and circular internal control system aiming at the weakness of risk assessment in internal control; the author makes suggestions on the criterion of internal control evaluation from the angle of three objectives of COSO internal control report.
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