文档介绍：分类号 F239 密级公开
UDC 编号
硕士研究i溶依松次
题目我国上市公司内部控制审计相关问
题研究
Title Research sn issues related te internal
audit control it within the scope of the listed companies. The development of modem auditing internal control audit also entered this new area, modem audit has started to enter the financial statement audit and internal control audit of both the new era.
Practice has proved that, although a lai^e number of listed companies have established internal control system，but the effectiveness of such systems have yet to be verified. On the current situation is concerned，our enterprise internal control audit level is not enough，this paper, the study of literature, theoretical overview analysis, descriptive analysis induction and case analysis and other methods，to analyze these questions and answers contribute to the development, with a view to the internal control audit listed companies in China.
Based on the disclosure of information related to rq)orts of listed companies within the
scope of 2014, describes and analyzes the general situation of China*s listed companies to implement internal audit found that the presence of managemenfc understanding of internal control deficiencies audit, internal control responsibilities clearly defined audit, audit-related internal control disclosure is not standardized, mainly due to the relevant laws and regulations are not sounA relevant oversight mechanism is not standardizeA the costs associated factors and other factors caused. To solve these problems and causes of the problem, we propose to continuously strengthen the relevant legal system, continue to improve related supervision mechanism, strengthen internal control audit publicity awareness, defining the internal control audit-related responsibilities, regulate the internal control audit related disclosures and other measures » while for Jahwa is issued a negative opinion of the internal control audit rq>ort on the internal control audit specific cases for ftirther analysi