Case Study of *ST Zhongli's Negative Opinion on Internal Controls
In recent years,the number of listed companies that have been issued negative internal control audit reports has been increasing,and how companies can better utilize internal control audit reports to promote the improve-ment of their own internal control quality has become an important topic.This paper takes *ST Zhongli(stock code 002309)as the research object,mainly focuses on the defects and rectification situation disclosed after it was issued a negative opinion on internal control audit in 2022,analyzes the reasons for the defects of *ST Zhongli's internal control from the aspect of the five elements of internal control,and puts forward the reasons why listed companies should opti-mize the organizational structure and improve the management system of related-party fund appropriation;pay atten-tion to the ex ante preventive control and strengthen the risk assessment of related-party transactions;implement the authorization and approval,and improve the management system of related-party transactions.strengthen the risk as-sessment of related-party transactions;implement authorization and approval to ensure the effective implementation of control activities;improve communication channels to enhance the quality of the company's information disclosure;and attach importance to internal auditors to strengthen internal supervision.
Internal Control*ST ZhongliNegative OpinionListed Company
万方数据
