山西A焦化集团公司内部控制审计研究-会计学专业论文.docx

AbstractIf Abstract If Enterprises want to realize the healthy．stable and sustainable development of business objectives，it is necessary to establish a complete and efficient internal control system，and the establishment of a complete and efficient internal control system cannot leave the enterprise internal control audit．As a form of modem enterprise management audit，internal control audit mainly uses questionnaire，flow charts，text narrative and other tools and forms，to review and evaluate the enterprise internal control of legitimacy, rationality,integrity,availability and compliance，is the leadership means of management， monitoring activities，making the right decisions and giving orders，and indispensable important means to enhance the value of the company，is also the information extension of the managers and the alarm for the risk management． In the influence of modem enterprises internal environment and external environment， coking enterprises to improve the effective internal control auditing has become a must． Based on the Shanxi A coking group company as case study，the internal control auditing as the research object，After systematically expounding the relevant theories of intemal control audit，including the meaning，object，content，significance，methods and procedures of the internal control auditing，around the five elements of internal control，objectively and completely analyzed and discussed the Shanxi A coking group，fully understanding the internal control auditing actual situation and existing drawbacks，then several measures have been put forward：the company should improve the internal control concept of leaders and staff,clear the goal of internal control audit，perfect the internal control auditing mode of organization and mjnagement，carry out the self-evaluation of internal control，．specify the focus of the internal control audit，establish the sound internal control system and internal control audit mode，optimize the internal control auditing procedures