Tagged: Internal Control

Study on the Internal Control of PetroChina

With the rapid development of global economy, more risks ofenterprise management and more challenges to the authenticity ofaccounting information are appeared. IT is necessary to establish an internalcontrol system which is an effective internal self-regulation mechanism. Ourgovernment and the supervision departments of listed companies focus moreattention on enterprise internal control in recent years. Strengtheningenterprise’s internal […]

Evaluation and Empirical Study on Internal Control of Listed Companies of Shandong Province: Empirical Evidence of the Year2010

With the rapid development of the listed companies in China, various potential risks are increasingly apparent. Many enterprises experienced huge loss of assets, financial fraud, business failure or even went bankruptcy. One of the reasons that can not be ignored for their failure is that their internal control has been invalid or they did not […]

The Improvement Research on Internal Control System of Cash in HNG Tabacco Industry

Cash internal control is a series of mutually restraint and co-ordinated methods orprocedures to ensure cash’s safety and integrity, make the receipt and payment of cashreasonable and legal and make the information of cash correct. Cash, regarded as the”blood” of enterprises, has characteristics as strong liquidity and high risk, and thus iseasy to be stolen, […]

A Study on Internal Control Evaluation in Changsha Tobacco Company Based on Internal Audit

With the growing financial fraud, the failure of internal control has become thefocus of corporate governance, causing theorists and corporate management payingmuch attention to internal control. Internal control is a systematic and dynamicprocess, including design, execution, evaluation and improvement. Internal controlevaluation is the re-control of corporate internal control, helping enterprise perfectinternal control. Through the implement […]

The Operational Risk Internal Control Research of Farmer Loan in the Agricultural Bank of China

In recent20years, related data showed that IT had happened more than120bankcrisis in over100countries in the world and almost all crisis were related withoperational risk, so the harmfulness of operational risk should be taken intoconsideration seriously. Compared with the credit risk management and market riskmanagement, Agricultural bank of China was lack of inexperience in studying andmanagement […]

Research on Improving the Internal Control of Costs and Expenses of National Tobacco Corporation in A Province

At present internal control system of costs and expenses has been established inmany Chinese companies.However,IT is more common to see establishment of variousfinancial management system,such as the cost accounting system,comprehensivebudget management system,business entertains cost management system,travelexpenses borrowing and expense reimbursement system,etc,rather than establishingcomprehensive internal control system of costs and expenses.The lack of integratedinternal control system […]

Research on Financial Reporting Internal Control Evaluation of A Tobacco Company

More and more financial scandal is occurred in the world, Especially, financialscandal is widespread in State-owned enterprises. For example: China Aviation Oilin2004. However, internal control evaluation provisions rarely. Financial reportinginformation distortion led to stakeholders to pay more attention to the reasons. Thestudy found that the failure of internal control is one of the important reasons.Therefore, […]

Ownership Structure,Internal Control and Earnings Quality

This dissertation is guided by “listed company’s internal control guidelines “ofShanghai and Shenzhen Stock Exchange from internal control perspective. Using theinternal control evaluation report of the2106A-share listed companies issued from2007to2009, this dissertation defines the related concepts and uses SAS9.1statisticsoft to analyze the impact of ownership structure on earnings quality by the mediationeffect of internal control.Based […]

Demonstration Research on Internal Control and Enterprise Value of Listed Company

The announcement of The Basic norms of enterprise internal control and Enterpriseinternal control matching guidelines marks that the Basic norms of internal control systemhas been built in China. At present, the basic norms of internal control system isimplementing gradually among Chinese listed companies:651,1076,1108and1618listedcompanies respectively disclosed internal control self-evaluation report from2007to2010;227,316,627and875listed companies respectively disclosed the internal […]

The I Improvement Research on Accounting Information System of A China Tobacco Company

The internal control system is an important element in the modern enterprisemanagement. Since the beginning of the21st century, IT technology is widely popular.The company’s financial affairs have been integrated with the business. The internaland external environment accounting has changed greatly. The rapid development ofnetwork technology has changed the environment and the concept of enterprisemanagement. IT […]