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Internal control practice

Author: LinGuangHua
Tutor: JiangPing
School: University of Foreign Trade and Economic
Course: Accounting
Keywords: Internal Control COSO report SOX404 bill Corporate Governance
CLC: F272
Type: Master's thesis
Year: 2006
Downloads: 1028
Quote: 3
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Abstract


Internal control of the internal mechanisms of self-regulation and self-restraint, in the important position of the central nervous system of the company. Sound and effective internal controls, not only to ensure the accuracy and reliability of the company's accounting information, financial revenue and expenditure effective legal and property safety and integrity of the materials, but also to ensure the implementation of the efficiency of the company's operating activities, the effectiveness, as well as national laws and regulations. This paper uses the standard research methods, and on the review of the internal control theory, comparative analysis of related practices forefront of the latest trends, combined with corporate governance theory to study the design and implementation of the internal control system in order to achieve the internal control theory and practices more in-depth discussion. First, the analysis of the elements of the internal control report COSO Committee in 1992 published \audit-related financial accounting report on internal control audit of internal control aspects of the design, implementation, and disclosure requirements. At the same time, I also analysis the COSO Committee officially released in September 2004, \In addition, the transaction cost theory combined with modern corporate governance theory, contract theory and agency theory, analysis of the interaction between the corporate governance structure and internal control, complementary relationship. This section further analysis of the modern theory of corporate governance in the budget management and incentive mechanisms for the coordination of internal control supporting role. Finally, analyzes and summarizes the limitations of the internal control in the practical application may exist. Secondly, we further generalize the analysis of the laws and regulations in China since 1996 for enterprises, especially the design of the system of internal control of listed companies and financial institutions, implementation and disclosure requirements. The same time, the section also analyzes the status quo of our internal control environment as well as for our internal control measures of improvement of the status quo. Finally, it is about the practical application of the internal control, the author specifically in this part describes the design principles, in the form of internal control, divided, and the implementation of the steps of the design process, and combined with the actual business part of the important control points and control flow foreign investment in the formulation of the internal control system. In today's increasingly competitive market, how to effectively improve their own competitiveness is a common problem facing enterprises. The establishment of a sound and effective internal control is one of the modern enterprise is an effective way to improve their own competitiveness. This paper studies internal control practice the frontier and practice, in order to find the internal control improvement of methods for the practical application of Chinese enterprises.

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CLC: > Economic > Economic planning and management > Enterprise economy > Enterprise planning and management decision - making
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