浅谈内部控制审计现状及优化路径

Discussion on the Current Situation and Optimization Paths of Internal Control Audit

随着我国市场经济的不断发展,上市公司正在不断升级。公司管理者和治理者开始意识到完善的内部控制对公司运营的重要性,传统的财务报表审计已无法满足公司治理的需求。内部控制审计逐渐成为会计师事务所的主要业务,但是由于理论体系不够完善,会计师事务所在开展业务时仍存在一些问题。论文通过对内部控制审计过程的梳理,分析审计过程中存在的问题,并提出优化路径。

With the continuous development of China's market economy,listed companies are constantly upgrading.Company managers and governors begin to realize the importance of perfect internal control to company operation.The traditional financial statement audit can not meet the needs of corporate governance.Internal control audit has gradually become the main business of accounting firms,but due to the imperfect theoretical system,there are still some problems existing in conducting business by accounting firms.The paper analyzes the problems existing in the audit process by sorting out the internal control audit process,and puts forward optimization paths.