What is the internal control audit report? What is included? What do companies need to prepare for listing? What are the precautions?

1. Internal control audit report refers to the document that the auditor entrusts to audit the effectiveness of internal control design and operation on a specific benchmark date and issues written audit opinions.

2. Overview of audit, responsibility of enterprise for internal control, responsibility of certified public accountant, internal limitations of internal control, audit opinions on internal control of financial reporting, major defects in internal control of non-financial reporting, and date signature of firm/auditor/accountant.

3. The enterprise to be listed shall prepare a complete internal control system and sort out the process records related to the system.

4. Pay attention to the consistency of business processes and execution results. It is best to ask an experienced financial consulting company to reorganize internal control and financial data.