Analisi del controllo interno delle prime 20 società quotate cinesi

Internal control plays a very important role in the normal operation and development of enterprises. In today's world, all the outstanding companies in the world attach great importance to their internal control. Due to China's special situation, some internal control systems in other countries are not very useful to Chinese companies. Therefore, it is very necessary to specifically study the internal control of Chinese companies. This thesis uses the top 20 Chinese listed companies as a sample to study it. The top 20 Chinese listed companies are all successful companies in its own industries, so they surely have their own advantages in internal control and in the same time, also the deficiencies. Therefore, it is very meaningful to study these companies' internal control. First of all, this thesis reviewed the development of internal control and COSO risk management framework. Then, through the analysis of data, the overall situation of the internal control of these companies was studied. After that, this thesis studied the internal control of these companies based on COSO risk management framework from five aspects: internal environment, risk assessment, control activities, information & communication and monitoring. According to the analysis, find out the advantages and disadvantages and make corresponding recommendations.