2009•Shenji yu jingji yanjiuRequires access
The Present Situation of Internal Control of China Listed Companies and Its Problematic Analysis
Zhang Nuan-nuan
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Abstract
Based on the annual report of listed companies in 2007,this paper first makes an empirical analysis on the present situation of the internal audit of China listed companies from the six aspects on the basis of ERM theory,that is,internal control environment,risks management,control activities,information communication,supervision,disclosure of internal information.Then points out the existing problems in the internal control of listed companies and finally puts forward some proposals in this connection