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On Enterprise Internal Control from the Perspective of Monitoring

Haiying Pang

Abstract


With the development of economy, internal control system has gradually become the main management mode of modern enterprises. Strengthening the construction of internal control system is the internal requirement of establishing modern enterprise system. However, at present, a considerable number of enterprises do not pay enough attention to the establishment of internal control system, resulting in internal chaos, employees' violations of laws and disciplines often occur, resulting in management out of control, loss of assets, and business failure. Therefore, the establishment and improvement of enterprise internal control strategy is an important issue facing the current enterprise management.


Keywords


Monitoring; External Supervision; Internal Control

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References


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Ching-Chieh Tsai; Jo-Lan Liu; Jhih-Siang Su, 2021,The Impacts of Audit Committee Characteristics on Internal Control and Real Earnings Management, Journal of accounting, Volume 8, issue 2.

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Xu H and Lin ZG, 2017, Internal Control, Venture Capital and IPO Performance Worsening of Listed Companies, Journal of Jiangxi University of Finance and economics, Vol. 0, issue (04): 289.




DOI: http://dx.doi.org/10.18686/mmf.v6i4.4530

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