Author(s)

Rong Chen

Corresponding Author

Rong Chen

Abstract

This paper analyzes the problems existing in the information disclosure of internal control defects of listed companies in China, and believes that there are lack of comparability of internal control defect identification standards, copying internal control evaluation system, insufficient disclosure of internal control defects, etc. Targeted improvement measures are proposed.

Keywords

Internal Control Defects, Certification Standards, Information Disclosure, Comparability