Design of Enterprise Internal Control System: Theory and Practice

Author: Zhu Rong'en
Publisher:
Publish Date: 2005-06-01
Features: Internal control refers to a series of control methods, measures, and procedures established and implemented to achieve the efficiency and effectiveness of business operations, the reliability of financial reporting, the protection of the safety and integrity of assets, and the enforcement of relevant laws, regulations, and institutional rules. In economically developed countries, internal control systems are widely adopted and are becoming increasingly refined, playing a positive role in corporate risk management and audit practices. With the development of the asset market and the growing risks of listed companies, modern auditing has also evolved from compliance-based auditing to risk-based auditing, making the evaluation of internal control systems a crucial cornerstone of contemporary auditing techniques. This book is based on the current state of internal controls in Chinese enterprises and incorporates the latest international developments in internal control theory. It explores the theory and practice of internal control from multiple dimensions, including the governance of accounting information distortion, financial reporting internal control, and corporate governance, and provides valuable insights into how internal control and risk management theories can be applied to corporate governance and internal auditing. This book is suitable for professionals in the fields of internal control theory and practice.