Who knows the detailed information of Zhengzhou Asia? Help, it's urgent! ! ! ! !

Asia has won several "national firsts": the first to set up a hostess and elevator girl in national shopping malls, the first to set up a piano table, the first to set up its own honor guard, and the first to advertise in CCTV. At that time, Asia created an ordinary and peculiar phenomenon "Asian phenomenon" with its innovation in management. Party and government leaders and business leaders from nearly 200 large and medium-sized cities in more than 30 provinces and cities across the country visited and studied in Asia. However, on August 5th, 1998, Zhengya Shopping Mall quietly closed! Faced with this cruel fact, people have different views. We believe that there are many reasons for the collapse of Asia, and the extremely weak internal control is one of the main reasons. This paper intends to use the standards and evaluation methods put forward by COSO report to analyze it, which leads to some thoughts on perfecting the internal control of Chinese enterprises. There are also "Qiancun Department Stores" all over the country, with an investment of more than 654.38 billion yuan in the form of equity participation. Four Asian chain stores have been established in Henan Province and a number of shareholding companies have been established throughout the country. Asia Mall opened in May, 1989. After that, it took only seven months to realize the sales of 90 million yuan, 1990 reached1860,000 yuan, and realized the tax profit of 13 1500 yuan. Enter the ranks of 50 large shopping malls in China within one year. By 1995, its sales have been increasing, reaching 480 million yuan from 1995. From 1993, Zhengzhou Asia Group (hereinafter referred to as Zhengya Group)

Firstly, the reasons for the failure of internal control in "Asia" are systematically analyzed.

1. Control environment failed.

COSO report holds that the control environment refers to various factors that affect the establishment, strengthening or weakening of specific policies, procedures and their efficiency, including important meetings of enterprises, the conduct, morality, values, quality and ability of enterprise managers, management philosophy and management concept of managers, corporate culture, various rules and regulations of enterprises, information communication system and so on. Enterprise control environment determines whether other control elements can play a role, is the basis for other elements of internal control to play a role, directly affects the implementation and implementation of internal control and the realization of internal control objectives, and is the core of internal control. So, what is the internal control environment of Zhengya Group?

(1) Operator's behavior, morality and values

(hereinafter referred to as "Hainan Chamber of Commerce"), Zhengya Group has no investment and its legal representative is Wang xx himself. Zhengya Group Company made a decision to entrust Hainan Shanglian to manage and operate Zhengya Group Co., Ltd.; In the minutes of the board meeting of Zhengya Group1June 28, 995, it was clearly stipulated that "the board of directors agreed that the operator of the company (Hainan Commercial Union) would withdraw the management fee according to the proportion of sales 1%. As a result, the operation mode of Zhengya Group entrusted by Hainan Commercial Federation has been formed, and it has a set of people and two brands with Zhengya Group headquartered in Guangzhou. Since then, the general manager has implemented the management of Zhengya Group and other local shopping malls remotely. Wang xx is not only the legal representative of Hainan Commercial Federation, but also the general manager of Zhengya Group, and can allocate personnel and funds at will. As a result of this institutional arrangement, the reputation and personnel in Asia are used by Hainan Commercial Federation, and the operating profits in Asia are occupied by Hainan Commercial Federation, all of which are free of charge. ? 1992165438+10 In October, Wang xx, the general manager of Asia Mall, registered "Hainan Asian Business Federation" in Hainan.

Another example is Nanyang Asia Shopping Mall, which borrows 20 million yuan, but its shareholders need 6 million yuan. He helped his friend find a real estate business in Chengdu, and he lost everything. Two buildings are used to pay debts. Before the debt repayment procedure was completed, Gao xx told the debtor that you should not pay back your debt to Nanyang. You give me two buildings, and I will pay back Nanyang's money. In the end, Nanyang Asia got nothing.

The above facts are only a very small part of the exposure of Zhengya Group, but they can explain the conduct and integrity of the operators of Zhengya Group.

(2) Board of Directors

COSO report holds that an important element of the internal control environment of enterprises is the board of directors, and enterprises should establish a strong board of directors, which should play a real role in supervising and guiding the business decisions of enterprises. Within Zhengya Group, the board of directors has been paralyzed. The registration date of Zhengya Group Company was 1993 10, but it was not finalized until June 1995. In the past two years, the decision-making level of the group company has been in a state of constant evolution and has not been standardized according to the articles of association. The board of directors never calls directors to vote on major decisions, and all things are decided by the general manager Wang xx alone. At the beginning of 1995, the chairman of Zhongyuan Real Estate Company, the major shareholder in Asia, changed hands, and the new chief executive officer thought that the equity transfer approved by his predecessor caused the loss of the company's assets, and refused to admit it, saying that he would not participate in the board of directors until the equity dispute was resolved. Since then, the highest decision-making body and supervision body of Zhengya Group have been paralyzed. For example, the naming right is exhibited in intangible assets, and its transfer must be discussed and approved by the board of directors. However, in fact, Wang xx has the final say. As long as he signs it, others can build an "Asia", such as Xuchang, Anyang, Luoyang and Shangqiu. In Zhengya Group, the general manager is king and the board of directors is like a dummy.

(3) personnel policy and staff quality

COSO report believes that people are the most important resource of an enterprise and also an important internal control environment factor. Then, what about the personnel policy and staff quality of Zhengya Group?

1. Judge a book by its cover. 1At the end of 1995, large shopping malls in Guangzhou, Shanghai and Beijing opened one after another, and there was a serious shortage of management personnel. Asia has recruited hundreds of young people from Xi 'an. After short-term training, they will be sent to three places. Because I don't know my personal situation, it depends on my name and appearance. I was sent to Guangzhou, Shanghai or Beijing as a manager or director. I have good facial features and speak clearly. Others are salespeople.

2. Use people at will. Zhou XX, the announcer of Asia Mall Art Troupe, was appointed as the general manager of Kaifeng Asia Mall.

3. cronyism. The cousin of an Asian leader, a former farmer in the suburbs of Zhengzhou, was appointed as the general manager of a large shopping mall in Beijing; Two wives and brothers of a leader, Shandong farmers, have also been entrusted with important tasks; Even his nanny was appointed as the financial director of the distribution center of Asia Group.

4. Reject dissidents. Four young vice presidents in Asia were sent to overseas offices on 1990 because they disagreed with the general manager. 199 1 summer, the Asian overseas office was cancelled. When the four vice presidents returned to the mall, their positions had been replaced by others, and then after half a year's trial, they were transferred from the mall.

This is the personnel policy in Asia.

(4) Enterprise Property Rights Relationship and Organizational Structure Zhengya Mall is a joint-stock enterprise jointly funded by Henan Construction Bank Leasing Company and Zhongyuan Real Estate Company * * *, in which the leasing company is 6,543,800 yuan+0,200 yuan, accounting for 565.438+0% of the shares, and Zhongyuan Real Estate Company is 980,000 yuan, accounting for 49% of the shares. Zhengya Mall plans to be reorganized into a joint stock limited company on 1992 and issue shares to the public. According to relevant regulations, a listed company must have more than five shareholders to be eligible for listing. Due to various reasons, the restructured Zhengzhou Asia Co., Ltd. failed to go public. 1In September 1993, with the approval of the Henan Provincial Commission for Economic Restructuring, Zhengzhou Asia Co., Ltd., which had only transitional significance, was officially renamed Zhengzhou Asia Group Co., Ltd., and as a result, its listing in Asia failed, but the virtual equity transfer has been approved by the Henan Provincial Commission for Economic Restructuring and other government functional departments. That is, 5 1% equity of Henan Construction Bank Leasing Company was transferred to Hainan Dachang Industrial Development Company 18% and Guangxi Beihai Julongshi transferred 49% equity of Zhongyuan Real Estate Company to Hainan Sanlian Enterprise Development Company 18% and Hainan Huitong Trust and Investment Company 18%. Because the transferee failed to pay the share purchase price in time as agreed, it buried a huge financial hidden danger. In particular, the new chairman of Zhongyuan Real Estate Company later thought that the equity transfer approved by his predecessor caused the loss of the company's assets and refused to admit it. The chaotic situation of the property right relationship of Zhengya Group is thus formed.

Zhengya Group has a "goods distribution center", whose function is to distribute goods for our store and four direct chain stores in Zhengya Shopping Mall. The center is responsible for ordering directly from the manufacturers, with the purpose of reducing the purchase cost and preventing the shopping malls from taking kickbacks on their own purchases. However, the price of all the goods delivered by the center to major shopping malls is not only far higher than the wholesale price in the wholesale market, but even higher than the retail price in the free market! The "goods distribution center" has actually become a big black hole.

The above four aspects clearly illustrate the control environment of Zhengya Group. If its internal control environment is like this, its final outcome is also expected.

2. Lack of risk awareness COSO report believes that environmental control and risk assessment are the key to improve the efficiency and effectiveness of internal control of enterprises. How does Zhengya Group conduct environmental control and risk assessment? Wang XX, the former general manager of Zhengya Group, summed up six lessons from past business mistakes, four of which involved the understanding and grasp of risks.

The first is "insufficient understanding of the market and insufficient understanding of the situation". In the process of our progress, not only did we encounter the pressure from our domestic business counterparts, but the massive entry of foreign retail industry also caused us a great impact, which led us to think that the more advanced business model was washed to pieces at once.

The second is "overconfidence, optimism and taking it for granted, and the result is that the arrogant will fall."

The third is "in the face of the dilemma of the retail industry, our adaptability is poor, and the whole operation has entered a dead end, and finally it has reached the end of its tether."

The fourth is that "the ability to resist risks is poor, and things will be chaotic when they are chaotic." These lessons show that the management of Zhengya Group lacks risk concept and risk management mechanism, so its ability to resist risks is extremely low.

3. Lack of appropriate control activities COSO report believes that control activities are policies and procedures to ensure the implementation of management instructions, aiming at helping enterprises to ensure that necessary actions are taken against "risks that make enterprise goals impossible to achieve". There are almost no control activities in the operation of Zhengya Group, or even if there are so-called policies and procedures, they are ineffective and have no practical effect. Look at a set of data: Asia spends more than 700 thousand yuan on celebrations every year; A shareholder of the group borrowed 80,000 yuan from Zhengya Shopping Mall, and there was no debit note. Later, he returned 3 million yuan, and the remaining 50 thousand yuan showed "project payment" on the account book and the receipt of the mall; Another shareholder of the group borrowed 570,000 yuan from the shopping mall on 1993, but no one urged him to keep an eye on it 1997. The management cost of Zhengya Mall is as high as10.86 billion yuan. If the control activities of Zhengya Group are all like this, how can we ensure that the management's instructions can be realized?

4. Poor information communication COSO report believes that a good information and communication system is helpful to improve the efficiency and effectiveness of internal control. Enterprises must identify, obtain and convey appropriate information in a certain form within a certain period of time, so that employees can perform their duties smoothly. Within Zhengya Group, there is almost no information communication system. It is said that the group does not need cost information, does not calculate the payback period and rate of return, and does not collect market information. The accounting information system was arbitrarily controlled by the management, and a large amount of funds were misappropriated, but they did not know where to go. In Zhengya Group, T-information system is no longer a tool for management and control, but a microphone for top managers, and the information changes with their wishes.

5. Lack of internal supervision COSO report believes that the internal control of enterprises is a process, which is realized in the process of human management through a large number of systems and activities. In order to ensure that the internal control system is effectively implemented and the implementation effect is good, and that the internal control can adapt to the new situation at any time, it is necessary to supervise the internal control. In Asia, there has not been a comprehensive and thorough audit since its opening. Occasionally, local internal audits found that millions of yuan of funds were transferred out, and then they went away. The general manager has the final say on everything. Of course, subordinates including internal auditors have no right to speak. It can be seen that the extreme lack of internal supervision is a fait accompli

Second, the thinking caused by "Asia": perfecting the internal control of Chinese enterprises.

From Asia, all five elements of internal control have problems, which will inevitably lead to bankruptcy. Although it is only a case of China enterprises, this phenomenon is quite common. At present, China's accession to the WTO is just around the corner, and the fierce competition from the outside world, especially multinational companies, has brought more and more pressure and faced more and more severe challenges to China enterprises. If "Asia". Situation to deal with competition, the result is not difficult to predict. Therefore, how to improve their own competitiveness and how to participate in the trend of world competition in a more positive state will be the main problems and difficulties faced by China enterprises. The economic reality urgently requires China enterprises to establish and improve internal control as soon as possible, so as to improve the efficiency and effect of internal control. In reality, the operating efficiency of enterprises in China is generally poor; Accounting fraud is serious and financial reports are seriously distorted; The violation of laws and regulations by enterprises is becoming more and more serious and has become a common phenomenon. There are many reasons for these phenomena, but the lack and defects of internal control are hard to escape. The problem is that many enterprises in our country have not realized the importance of internal control, and there are still many misunderstandings about internal control, thinking that internal control is just ten piles of manuals, documents and systems, or that internal control is internal cost control and internal asset safety control. There is even no concept of internal control at all. The status letter needs to be changed!

We believe that the improvement of internal control in China enterprises can be achieved from two aspects: first, the establishment of a standardized internal control system by authoritative departments; The second is to make mandatory arrangements for internal control audit of enterprises, so as to have both.

1. Establish internal control standard system.

First of all, it is an international practice to establish an internal control standard system. For a long time, internal control has always been regarded as the internal affairs of enterprises and belongs to the responsibility of enterprise management authorities. Throughout the process of definition, explanation, modification and re-modification of internal control by American Institute of Certified Public Accountants (AICPA) for many years, it is not difficult to find that MCPA has always believed that the objectives of internal control are to protect enterprise assets, check the accuracy of accounting information, improve operating efficiency, and promote enterprises to implement established management policies. No matter how these goals are arranged and combined, serving the internal management and operation of the enterprise is its constant feature. In the past, most of the research on internal control focused on system design and audit, focusing on improving the methods of internal control and improving the quality and efficiency of audit. Until 1973, the US Congress passed the Foreign Corrupt Practices Act (FCPA), which stipulated that every enterprise should establish an internal control system to prevent this kind of behavior. According to the accounting standards provisions of the bill, if an enterprise fails to meet the internal control objectives proposed by the American Auditing Standards Board, it may be fined $6,543.8+0 million, and the responsible person may be sentenced to imprisonment for less than five years. At this point, establishing and strengthening internal control has become the legal responsibility that enterprises should fulfill. In June, 199 1,1,the "Judgment Guide" issued by the Federal Council of the United States pointed out that if even one employee of the company is found guilty, the company will be subject to compulsory fines, and the amount of fines can be as high as hundreds of thousands to millions of dollars. The promulgation of this regulation has strengthened managers' attention to compliance with regulations, and compliance with appropriate regulations and avoidance of possible fines have also become an important part of enterprise internal control. 1992, a special committee composed of AICPA, AICPA, AICPA, American Accounting Association (AAA) and COSO Committee put forward the Announcement on the Comprehensive Framework of Internal Control, arguing that "internal control is subject to the board of directors, management authorities and other staff. The process aimed at achieving (1) operational effectiveness and efficiency (2) reliability of financial reports (3) compliance with appropriate laws, regulations and other objectives and providing reasonable guarantees. " The internal control is expanded and five elements of internal control are put forward. The American Institute of Certified Public Accountants believes that the report is of epoch-making significance. "Its role is like the early GAAP, and its future position in the management field is the same as today's GAAP." COSO report has been widely recognized, and countries and professional organizations all over the world have followed the COSO report to re-study internal control, adopted the latest concept of COSO report and issued their own announcements. It can be seen that the establishment of a standardized internal control system has become an international practice.

Secondly, the establishment of internal control standard system is an important condition to ensure the reliability of financial reports and the compliance of enterprises with laws and regulations. The typical feature of modern enterprises is the separation of ownership and management rights. Due to the decentralization of equity, business owners (including equity owners, creditor owners and human capital owners, etc. ) and other interested parties can generally only understand the operation and management of the enterprise through financial reports and other information issued by the enterprise. There is a serious information asymmetry among operators who are outsiders, such as owners, government departments and material suppliers. Therefore, one of the objectives of internal control is to ensure the reliability of financial reports, and the other is to ensure compliance with company laws and regulations. From these two objectives, we can see that strengthening the internal control of enterprises is not only a voluntary and conscious behavior of enterprises, but also a responsibility and obligation of enterprises, and a manifestation of their responsibility to external interest groups. Therefore, it is an important condition to establish a complete internal control standard system as the standard of enterprise management behavior.

Finally, the establishment of internal control standard system is conducive to unifying views and updating ideas. At present, the understanding of internal control of enterprises in China's accounting theory and practice circles is still at the stage of internal containment system, internal control system or internal control structure, and the understanding is still not unified, and there are even many misunderstandings. Moreover, different industries and departments, such as business, justice and accounting, have different understandings of internal control and lack the same "language" when communicating with each other. Even in the CPA profession, the understanding of internal control is mostly limited to its impact on audit work. Therefore, the establishment of internal control standard system can not only provide a unified basis for all parties to communicate and understand, but also provide standards and methods for enterprises to evaluate and improve internal control. Based on the above understanding, we suggest that relevant departments organize forces to strengthen the research on internal control in time. China's legislature should make a comprehensive and in-depth study of internal control of enterprises on the basis of COSO report with the strength of all relevant departments in the United Nations, including theoretical circles, practical circles, professional groups, associations and intermediaries, establish a set of internal control standard system with unified connotation and strong operability like COSO report, and issue or put forward guidelines, so that enterprise management authorities or certified public accountants can have evidence to follow and rules to follow. Moreover, it is necessary to convey a brand-new concept and spirit of internal control to all relevant personnel, and try to unify the standards used by management authorities to evaluate internal control, the standards used by certified public accountants to audit internal control and the standards used by investors to inspect internal control, so as to reduce the possible expectation gap.

2. After the establishment of the internal control standard system of internal control compulsory audit, whether an enterprise can establish a perfect internal control system and effectively implement it needs the protection of external forces. Therefore, American Auditing Assurance Standards (SSAE) No.6 and "Implementation Points of Establishing Internal Control System for Public Companies" in Taiwan Province Province of China require enterprises to issue internal control reports, and require certified public accountants to audit them and issue audit reports and reports on major issues. Then, certified public accountants audit the internal control of enterprises. The general practice of enterprises is that enterprises first conduct a comprehensive and in-depth self-assessment of their internal controls and issue external reports, including reports without major problems. Although different countries have different requirements and practices for internal control audit, it is also controversial whether internal control is no longer just internal affairs of enterprises, but the results brought by auditing internal control are obvious in any case. Because enterprises issue external internal control reports and certified public accountants issue audit opinions on the internal control reports of enterprises, the responsibilities of enterprise management authorities and certified public accountants are increased. Once the responsibility is aggravated, the enterprise management authorities have to really pay attention to the defects and deficiencies of internal control with the assistance of certified public accountants, so as to reduce their own responsibilities and the long-term interests of enterprises and constantly improve and perfect the internal control of enterprises. Certified public accountants will also urge enterprises to improve internal control to reduce their own risks. This brings another effect, that is, it reduces the risk of enterprise operation and improves the efficiency and effectiveness of enterprise operation, thus protecting the interests of investors, improving the reliability of financial reports and other disclosed information issued by enterprises, and increasing the transparency and effectiveness of the securities market and other capital markets.

However, it is still difficult to carry out internal control audit in China. (1) The foundation of internal control in China is very weak. On the one hand, this is one of the direct reasons why China needs to implement internal control audit, but it is also this that makes it difficult for China to implement internal control audit. Because of the imperfect internal control, it is undoubtedly difficult to issue management reports or audit opinions, and the resistance will be even greater. (2) Lack of unified internal control standards. China has not put forward an authoritative internal control standard system similar to the COSO report of the United States. The concept of the current specific auditing standard No.9, Enterprise Internal Control and Audit Risk, has not been updated, and it still stays in the stage of internal control structure, and is only released from the perspective of auditing. Although the newly revised Accounting Law puts forward new requirements for internal control, it is not feasible in the practice of internal control because it is not specifically aimed at internal control of enterprises. This makes it impossible for enterprises to conduct internal control self-assessment and certified public accountants to conduct internal control audit. (3) The public's legal awareness in China is not strong. This is directly related to: whether the enterprise management can truthfully issue the internal control report, whether the enterprise management can really take due responsibility for its commitment in the internal control report; Whether certified public accountants can truthfully issue internal control audit reports and be responsible for the audit reports issued by them; Whether the general public can correctly understand and use the internal control report and audit report will form a big expectation gap and cause unnecessary lawsuits and disputes. (4) The general quality of investors in China is not high. This raises two questions: whether the internal control audit report has incremental information for them; Whether it will be misused by them is directly related to the necessity of internal control audit. (5) China's laws and regulations are not perfect, and the division of internal control responsibilities, T-type, rewards and punishments need to be further clarified. Due to the above difficulties, coupled with the importance of internal control defects and the distribution of responsibilities, the practical difficulties in implementing internal control audit in China are self-evident.

Therefore, we do not recommend auditing the internal control of all enterprises in China, but think that auditing the internal control of listed companies in China is feasible and necessary. First of all, the operation of listed companies is relatively standardized. In order to protect the interests of many investors and potential investors, the state has special regulations on its scale, performance, operating system, governance structure and financial system, and the quality of its managers is relatively high. Secondly, the interests of listed companies cover the widest range and are directly related to the interests of all investors in China. Their performance and the reliability of financial reports are directly related to the healthy development of China's securities market and the economic development prospects of China. In addition, listed companies can have a demonstration effect on all other enterprises and drive other enterprises onto the track of standardized and scientific management.

As for the mode of internal control audit of listed companies in China, we think we should pay attention to the following aspects:

(1) In terms of enterprise management authority. We believe that the management authorities of listed companies in China should not only issue a management statement to certified public accountants, but also issue an internal control report to the public. The former emphasizes that the internal control of enterprises is the responsibility of management authorities, while the latter announces to the public that there are no major defects in the internal control of enterprises, so that the public can understand the present situation of the internal control of enterprises. Certified public accountants should not only issue management proposals on internal control to the enterprise management authorities, so that the enterprise management authorities can continuously improve the internal control of enterprises, but also issue audit opinions to the public to enhance the reliability of the internal control report itself.

(2) In the aspect of internal control audit. We believe that China should require listed companies to conduct internal control audit three years before listing (or two years before listing and one year after listing) and issue internal control audit opinions. It is required to audit the internal control of the company when it goes public, one is to reduce the audit cost, and the other is to regard the internal control audit as a kind of over-examination. As for the post-listing, the internal control test is part of the regular annual audit.

(3) Audit and report the internal control of enterprises throughout the year. Although the effectiveness of internal control is at a certain point, effective internal control at a certain point does not mean that the reliability of the annual financial report can be guaranteed, nor can it guarantee the legal operation of the enterprise during the whole period. Only by evaluating and auditing the internal control throughout the year can we find out the major defects or deficiencies of internal control in this process and judge whether these defects or deficiencies affect the reliability of the company's financial report.

(4)COSO report holds that the internal control of enterprises should achieve three goals, namely, reasonably ensuring the efficiency and effectiveness of enterprise operation, the reliability of enterprise financial report and the compliance of laws and regulations. The advantage of this classification is that different people can pay attention to different levels of internal control from different angles for different purposes. Because the purpose of auditing enterprise internal control is to improve the reliability of enterprise financial report and protect the interests of investors, the internal control related to the reliability of enterprise financial report and some internal controls related to asset safety are directly related to this purpose. Therefore, the scope of enterprise internal control report and CPA internal control audit can be limited to these two parts of internal control. If a specific group requires an enterprise or a certified public accountant to issue a specific internal control report, the audit scope of internal control can be determined separately. However, the statement issued by the enterprise management authorities to the certified public accountants should contain all the contents of internal control, because they must be responsible for the overall internal control of the enterprise. Narrowing the scope of internal control audit, on the one hand, is because only this part of internal control is related to the reliability of financial reports, on the other hand, it can narrow the scope of evidence collection of certified public accountants, reduce the audit cost, and then reduce the burden on enterprises.

(5) The internal control report issued by the enterprise should be signed not only by the general manager, but also by the chairman, financial manager and internal auditors. First of all, the general manager is the CEO of the enterprise, and he is responsible for the operation and management of the enterprise. There is no doubt that the internal control report of an enterprise should have its signature. Secondly, according to the latest internal control concept, internal control is not only the responsibility of enterprise management, but also the responsibility of all employees. The board of directors has a great and far-reaching influence on the efficiency and effect of the implementation of internal control in enterprises. It is responsible for supervising and restraining the general manager, and the board of directors is obliged to find the improper or illegal behavior of the general manager. The signature of the chairman can improve the credibility and effectiveness of the general manager's external commitments. Financial managers and internal auditors occupy a particularly important position in the internal control of enterprises, and the control activities of financial managers run through other different departments and units of enterprises. Moreover, the main purpose of enterprise internal control report is to improve the reliability of enterprise financial report. Therefore, the position of financial manager in this part of internal control is particularly important, and it is appropriate for him to sign the internal control report. Enterprise internal audit is not only the main content of enterprise internal control, but also supervises the operation of enterprise internal control. One of its main tasks is to find the deficiency of internal control in enterprises. So its signature shows that it has done its due duty. More importantly, the internal control report of the enterprise is signed by these people, which can show that the enterprise management authorities are a sincere cooperative group and can also promote them to work together to do a good job in the internal control management of the enterprise in Qi Xin.

(6) The types of audit reports on internal control of enterprises by certified public accountants can also be divided into long-form audit reports and simplified audit reports. Simplified audit reports can also be divided into four categories: unqualified audit reports (including explanatory paragraphs and non-explanatory paragraphs), qualified audit reports, negative audit reports and rejected audit reports. It is suggested that the internal control audit should be based on a simple audit report, because the public generally does not need a lot of information regardless of priority. Of course, if necessary, you can attach a detailed attachment. Finally, there are two points to emphasize. The first is to strengthen the research on legislation and legal responsibility. Internal control audit has greatly improved the legal responsibility of enterprise management authorities and certified public accountants. It is necessary to conduct a thorough and comprehensive study of these legal responsibilities and establish clear standards for the division, measurement and punishment of responsibilities. Second, we should strengthen the self-discipline of the internal audit industry. Internal audit has a strong industry self-discipline organization, which can improve the quality of internal auditors, enable internal auditors to quickly obtain the latest research results and ideas of internal control, and follow-up education also enables them to constantly supplement and update their knowledge, so that their members can review the internal control of enterprises and express reasonable opinions and suggestions. In addition, internal auditors have the motivation and responsibility to improve the quality of internal control when signing the internal control report.