Abstract

Essentially, corporate internal control is a dynamic process to realize the goal of the control of enterprise. Improve the quality of the company's internal control can help companies to grasp the needs of the market development, and reasonably allocate internal resources. This paper analyzed the research results of the quality of internal control of some companies at home and abroad. According to the present situation of the quality of company’s internal control, this paper discusses the effect of the external system environment on the quality of company’s internal control. The conclusion is that good external system environment can contribute to improving the quality of company's internal control. This paper also provide guidance for the improvement of the quality of company’s internal control, and put forward some suggestions for improving the quality of company’s internal control from the perspective of the external system environment.

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