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论文编号：	7904
作者编号：	2120132886
上传时间：	2015/12/8 15:36:53
中文题目：	基于COSO新框架下的G公司内部控制优化研究
英文题目：	Research on the Optimization of Internal Control in G Company Based on IC-IF
指导老师：	张晓农
中文关键字：	COSO新框架；内部控制；舞弊风险；信息系统
英文关键字：	New IC-IF; Internal control; Fraud risk; Information system
中文摘要：	在过去的20年中，商业活动的经营环境、企业组织架构均发生了翻天覆地的变化。例如，全球一体化进程进一步加快，企业的股东不再局限于单一国家；互联网被广泛运用，一笔业务从发生到汇入企业财务报告，由多部门协同合作。这些有别于传统商业环境的特征对企业的内部控制提出了更高的要求。在此商业背景下，美国COSO委员会于2013年发布新版的《内部控制-整合框架》，重点提出17项核心原则与79个关注点，这17项原则、79个关注点与五要素相互对应，共同构成了评价企业内部控制的新标准。本文在COSO新版框架的理论基础上，全面分析G公司的内部控制现状。G公司是一家新兴的互联网企业,依托数据存储、维护和恢复赢利，近年来公司扩张迅速，为满足融资需求，管理层意向赴美上市，但是按照美国《萨班斯·奥克斯利法案》的要求，上市公司需要按照COSO新框架，保证公司内部控制的有效性。显然，快速发展下，G公司在内控方面存在一定问题。 作者以G公司目前在内部控制方面中遇到的管理困境为基点，采用案例研究加对标分析的形式，在简要阐述G公司的总体概况、财务特点、内部控制现状以及内部控制关键点后，就G公司的实际管理现状与COSO新框架做对标分析，就分析中发现的问题提出相对应的改进建议。通过本文的浅析与论述，作者探讨了类似企业在发展中的内控瓶颈，为该领域的实践与发展提供了参考。
英文摘要：	In last two decades, big changes of business environment and new structure of enterprises have deeply affected commercial activities. For instance, shareholders meeting of a company may be constructed by stockholders from different countries; preparing a financial statement usually based on the cooperation of several sections. In a word, Globalization, Internet and collaborative business have been the characters that may bring significant influence on operation of business and challenge the traditional internal control system. In the circumstances mentioned above, in 2013, COSO updated the Internal Control-Integrated Framework in which 17 principles and 79 concerns were issued. The newly framework has been the requirement of internal control. Based on the updated framework, this research provides a comprehensive analysis of the current internal control system of G Company. G Company is an emerging internet enterprise whose main business is the storage, maintenance and recovery of data. In recent years, business of G Company has been expanded rapidly. To meet the financing needs, management tends to issue shares in U.S. stock market. However, based on the requirement of Sarbanes-Oxley Act, public companies have to ensure the effectiveness of internal control system with the newly framework of COSO. Obviously, under rapidly development, it’s hard for G Company to keep a high quality of internal controlling. By doing a case analysis and a benchmarking between current situations of G Company and the new framework of COSO, this paper provides several suggestions to solve issues of internal control system with a looking on the dilemma and a brief statement of general situation, characters in financial management and the status quo as well as the key points of internal control in G company. It’s believed that, based on the discussion and analysis in this research, the author discusses the internal bottlenecks in the development of similar enterprises, and provides a reference for the practice and development of this field.
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