1 main problems of internal control of listed companies in China 1. 1. Bad control environment 1.2 weak risk awareness 1.3 improper control activities.

Poor control environment: mainly refers to the governance structure, family style or leadership dictatorship.

Lack of risk awareness: there is no control over abnormal situations and no risk early warning and response mechanism has been established.

Improper control activities: the system has not been established, the effectiveness of system design is insufficient, and the actual operation lacks control modules.

Poor information communication: internal reporting mechanism and communication channels have not been established, such as regular feedback of operational financial reports.

Adverse internal supervision: there is no internal audit department or internal control department and no internal audit. External audit only