Through research in the problematic chickens of the Yum! Brands Inc., the paper gives analysis over its defects in internal control by focusing on the five major factors of internal environment, risk evaluation, control activities, information and communications, examination and supervision. E.g. management disconnection resulted from rapid expansion, fierce external competition, low transparency of external information transferring, and lack of enough external supervision and control, etc. In the light of the analysis over these defects, a deeper understanding in internal control is obtained. Envisaging in this incident plus the similar cases of the past, the paper puts forward its consultancy regarding the internal control ofYum! Brands Inc., and suggests methods for further improvement.
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