Study On The Internal Control Of Operators

Many problems can be seen in many enterprises of our country, such as slack management, frequent risks, the losing capital, stealing money from the enterprises, and so on. All these problems are relating to the weakened internal control. Internal control, the important measure to enforce a enterprise's management, plays an important role in the enterprise's development, and it is needed urgently for our economy's smooth growth. All the activities of an enterprise—capital, buying, stock, cost expense, sale, raising funds and investing—are going on under the internal control. The internal control system also controls the enterprise's decisions. The operators are responsible for the establishing, perfecting, and carrying out the internal control.Viewing the study from the operators point, the essay analyses the factors that affect the internal control's establishing and carrying out and then suggests that the operators' honesty and moral value are the key environmental factors of internal control. Different from managing efficiency and the results, financial reports, and the capital safety of internal control, the operators pay more attention to the internal part of an enterprise to enforce the enterprise's control activities and reshape the stand the operators' internal control besides considering all the above factors. One of the important part of internal control operation of internal control is to collect all the information related to levels of the enterprise in a proper way.The essay can be divided into six chapters. Chapter one is the introduction about the essay's meaning and the domestic and foreign studying conditions of the topic. Chapter two is the introduction about basic theories and their development of operators' internal control. In chapter three, the essay discusses the necessity of operators' internal control and reshape the stand of it from the following four aspects: the operators' public trust, fostering the employees' sense of honor, leading their learning and setting the group models. This part also analyses the problems related to the operators' internal control, such as internal audit and the management of an enterprise. Chapter four is about the analysis of COSO frame internal control's environmental factors system of operators' internal control. Chapter five is to talk about the aim and the content of operators' internal control and its flowing design principles and processes. Chapter six tries to construct the information system of operators' internal control, introduces the function and the way of information passing, and constructs the evaluation index system of operators' internal control on this basis.