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内部控制的发展与创新（Development and innovation of internal control）.doc

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内部控制的发展与创新（Development and innovation of internal control）

内部控制的发展与创新（Development and innovation of internal control） Development and innovation of internal control Development and innovation of internal control 2008-12-20 15:11:14 First, the historical origin of internal control (1) the origin of internal control and audit It is generally believed that the internal control system is the basis of audit. The concept of internal control was first put forward in the audit professional literature. In the course of the whole development of auditing, it seems that the impression of internal control is always visible. From 1720 the South Sea Co event kicks off the audit on the world stage began, in fraud prevention as the main purpose of the audit in the process of development, before and after the three audit mode, namely transaction based auditing, system based auditing and risk oriented audit mode. However, whether it is the basic audit of accounts or the basic audit of the system, the main purpose is to check the mistakes and disadvantages, and many of the problems revealed are caused by the lack of internal control. Before 1980s, although the auditor to audit object internal control testing, estimation of audit risk, but more is it as an audit method, and did not pay attention to the influence of risk and risk control on the survival and development of enterprises. With the development of economy, in the face of increasingly complex internal and external environment, the ability of enterprises to cope with risks and even bring disastrous consequences has attracted worldwide attention. People began to re-examine the relationship between internal control and audit. New developments have appeared in the development of internal control and audit. On the one hand, the audit occupation industry continues to explore innovative audit ideas, the overall risk of strategic risk and corporate financial statements misstatements analysis combined, full disclosure of business risk and audit business impact. On the other hand, the internal c