基于组织架构的内部控制风险及防范分析-analysis of internal control risks and prevention based on organizational structure.docxVIP

AbstractModern internal control issues related to the sustained and healthy development of enterprises has been the focus of international issues of common concern. American Enron, WorldCom financial fraud, China Aviation Oil (Singapore), China National Cotton Reserves Corporation, The SRB copper and other enterprises a series of crises, have been made the country more fully understand the regulatory authorities to strengthen internal control of the construction of Chinas enterprises, especially listed companies importance. Since 2005, Chinas authorities have issued a number of department regulations. June 28, 2008, the Ministry of Finance, the Commission, the Audit Commission, CBRC, CIRC five departments jointly issued the basic norms of internal control, and supporting internal control guidelines issued by them on April 26, 2010, marks the system of internal control practices are basically completed. How to implement good internal control practices and supporting guideline needs to be examined is the current major issue.Good internal control is a huge project. In the five elements of internal control, the internal environment is the basis for enterprises to implement internal control. And the organizational structure is the core of environmental control, is the most basic work of the internal control construction. In order to reinforce the foundation for building the internal control, internal control based on organizational structure worthy of further study.In this paper, first, from the theory of internal control and organizational theory, base on previous research, analyzes and summarizes the critical control points of internal control based on organizational structure. Secondly, use the critical control points of organizational structure design and operation as a guide, and analyze kinds of organizational patterns’ risk which exist in internal control, and the corresponding risk prevention measures. Finally, In order to put the theory into practice, take a sma