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Enterprise internal control is due to the flaw of false accounting, business failure, to deceive the public the important factors. In 2002 July the United States Congress passed the Sarbanes-Oxley Act. The bill requires the management of listed companies must be on the company-s internal control self-evaluation by the CPA published independent audit opinion, the company strengthen the construction of internal control and management has played a huge role in promoting. In 2004, COSO Commission issued a formal- Enterprise Risk Management-Integrated Framework-, is undoubtedly the development of internal control theory the milepost. In 2008 June, the Ministry of finance, Auditing department, the SFC, the CIRC, China Banking Regulatory Commission jointly issued- the Basic Standard for Enterprise Internal Control-, which for the standard the behavior of market main body choice, reducing the financial fraud, to establish a safe and orderly market order, sustained economic development provided important safeguard.


Enterprise Risk Management; corporate internal control

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Autor: Lin Chen, Guofeng Ni



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