Announcement of Dahua suggested that internal control audit risk prevention - China investment Home Investment Internet International Aviation Aviation Theory Civil Aviation Database Location: Home> Investment> Accounting

Recently, the note with the "no controlling shareholder and the actual controller of the listed company Prevention "as the theme, written interviews Dahua Firm, on the part of the listed company to undertake the internal control of the 2016 annual audit business risk may be prompted. Over the past period, some listed companies due to decentralized shares, there is a dispute over control, and even lead shareholders and Confrontation of the situation, the company's daily operations and the effective implementation of internal control adverse impact, causing the media a high degree of concern. In the risk letter, the note asked the firm to pay full attention to the non-controlling shareholder and the actual controller of the listed companies , , Control activities, information and communication and other aspects of the impact, attaches great importance to the relevant internal control audit risk, and in the audit process focused on the following matters: One is concerned Layer above the risk of internal control. Consider whether the unregistered shareholders and the actual controller are responsible for the weakening of the management of the company and the risk of failure of the internal control, and are fully concerned with the design of the management over the risks over the internal control, and understand and evaluate whether the relevant controls are sufficient Effectively guard against the associated risks. Second, the appropriate assessment of the overall level of the company The Concerned about the non - controlling shareholder and the actual controller , , Operating As well as the impact of stable development; concern whether the non-controlling shareholder and the actual controller has led to significant changes in the company's internal control; with Can effectively exercise their powers, , Whether the communication between the management is valid. The third is concerned with relevant internal controls involving significant or unusual transactions and matters. Concerned about the significant occurrence of listed companies with ,major , As well as other significant or unusual transactions, to grasp the commercial nature of the transaction, to evaluate the effectiveness of the relevant internal controls and to The possible impact of the audit findings.