Abstract: Internal control is a control mechanism generated when the society and economy developed to a certain extent. It is a corresponding set of measures and procedures based on the naturally produced mutual restraint and interrelation following the internal division of film, to guarantee the integrity and security of company’s economic resources and the authenticity and reliability of accounting information. It is also an important part of modern enterprise management system. Good internal control system plays a significant effect both on enhancing the competitiveness and on improving the business of the enterprise. With living practice and relevant information, combined with the actual situation of the internal control theory and the company, this article analyzes the internal control system of Zitong Palce pharmacy from the five elements of internal control, putting forward ideas of further improvement.
Key words: internal control; environment of control; risk assessment; control activities; communication; internal oversight.
建议：认为关键词过多,如“沟通交流”不应作为关键词.希望您认真考虑.
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