本科论文摘 要新时期以来经济的飞速发展为国内内部控制审计的发展提供了良好的内外部环境，但是国内的内部控制体系仍然存在不足，上市公司仍然不断地暴露出各种各样的财务舞弊劣迹。政府部门不得不出台一系列政策法规来规范我国的资本市场秩序，要求公司必须聘请独立的第三方审计人员来评价公司的内部控制，后来衍生出了专门的内部控制审计，这对上市公司生产经营产生了深远影响。 本文在以上的社会背景下，首先从与上市公司内部控制审计相关的定义写起，通过分析海内外相关文献了解了内部控制审计研究的情况，找出了大部分上市公司都会出现的一些有关内部控制审计方面的问题，并提出了适用于大部分上市公司所出现的问题的解决建议，最后分析了 W 公司这样的个别的案例，对其执行内部控制审计时所发现的问题做了剖析，并提出了几点自己的意见。关键词：建议，上市公司，内部控制，内部控制审计本科论文AbstractSince the new era, the rapid development of the economy has provided a good internal and external environment for the development of internal control audit in China. However, there are still deficiencies in the internal control system in China, and listed companies continue to expose a variety of financial fraud. Government departments have to issue a series of policies and regulations to regulate the order of China's capital market, requiring companies to hire independent third-party auditors to evaluate the company's internal control, and then derive a special internal control audit, which has a profound impact on the production and operation of later listed companies.In the above social background, first of all, from the definition of the theory related to the internal control audit of listed companies, through the analysis of the relevant literature at home and abroad to understand the situation of the internal control audit research, find out some problems related to the internal control audit of most listed companies, and put forward solutions to the ...
