企业集团内部控制评估——基于审计师视角
本文采用理论联系实际的方法，从中小企业的内部控制中发现问题、分析问题，并尝试提出解决的办法。第一部分从L集团的有关情况出发，介绍公司的内部控制制度设计和内部控制制度的执行状况。第二部分从L集团的内部控制产生的问题出发，根据《企业内部控制规范》5个要素对企业内部控制进行评估。第三部分对L集团内部控制评估作出结论，以及提出改进的建议和意见。
本文希望通过对L集团内部控制系列的阐述作为例子，为中小企业内部控制问题提出有实用性的解决措施，最终使中小企业可以用内部控制武装自身，提高企业在市场中的综合竞争力。
关键词：中小企业，内部控制，综合框架
Abstract
This thesis uses practical analysis, trying to discover, analyze and solve problems in the manipulation of Internal Control of the small and medium-sized companies. The first part initiates from the L Company. Stating the introduction of L Company, the paper introduces the Internal Control of it. According to the meaning of the Internal Control, we may have a theoretical understanding. The second part introduces the importance of the analysis of Internal Control of the small and medium-sized companies and on the basic of Regulation of Enterprises Internal Control，analyses the problems. The third part summarizes problems occurred in the L Company, and give out summaries and suggestions.
This paper expects to come up with practical solutions of the failure of Internal Control of the small and medium-sized companies and enhance the competence of those companies in the market.
Key words: Small and medium-sized company, Internal Control, integrated framework
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