A Research On Internal Control And Audit Of Currency Funds In Postal Enterprises

With the development of economic globalization, enterprises are facing with more opportunities and challenges. As the key content of financial management and one of the weakest links of current business administration, currency fund management is throughout the whole operating process. So it is of great significance to strengthen the management and control of currency funds.The thesis starts from the outline of currency fund and the case of ineffective internal control of money, expounds the importance of internal control of funds and necessity of audit. The paper analyzes the status quo of internal control management in postal enterprises and reveals the existing problems from the angle of internal control through research on internal control theory and currency funds home and aboard beginning from the management status quo of currency funds. According to relevant management regulation, it brings forward the working process of internal control audit in postal enterprises and the main contents during the execution of internal control and audit of currency funds. The thesis gave a conclusion of the key point and existing problems during the internal control of currency funds management in order to strengthen funds management and enhance enterprise's benefits.