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Chi, G.H., Yang, J. and Zou, W. (2014) Research on the Influence of Executive Background Characteristics on Internal Control Quality—Evidence from Chinese Share Listed Companies. Accounting Research, No. 11, 68-70.

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• TITLE: A Review of Domestic Internal Control Literature in Recent Years

  AUTHORS: Yixin Yuan

  KEYWORDS: Internal Control, Literature Review

  JOURNAL NAME: Modern Economy, Vol.10 No.4, April 19, 2019

  ABSTRACT: With the increasingly complex business environment, the construction of a scientific and effective internal control system has become an increasingly urgent requirement for enterprises. This paper demonstrates the research trends of domestic internal control topics in recent years through a brief exposition of the development process of internal control of enterprises and the combing of relevant internal control research literatures in recent years, so that readers can research the internal control of China in recent years. This paper can give readers a more comprehensive understanding about internal control.