TITLE:
Research and Discussing on Internal Control Auditing
AUTHORS:
Jianfei Leng, Lingfen Zhang
KEYWORDS:
Internal Control, Financial Statements, Auditing
JOURNAL NAME:
Modern Economy,
Vol.5 No.7,
June
25,
2014
ABSTRACT:
In modern China, the
development of the economy is rapid; it mainly includes the creation of many
companies. However, it is a double edged sword which may lead to economic
development, but it also has a lot of problems. This paper mainly regards the corporate
internal control system as the research object. Through the Zhong Xin Fu Tai
cases, it found problems from specific aspects and the overall level of
internal control audit, and identified the problems and then proposed appropriate
recommendations for improvement.