Study On Internal Control Of D Securities Company Based On Risk Management

As an important financial medium in the capital market, Securities Company has high financial risk characteristic. Its internal control issue is more outstanding and important than other enterprises. D Securities Company is one of listed companies, under the stable operation and standard development management guidelines; it is always take up with establish company internal control system, and obtains quiet great development. But along with the company development, employees and branches increase, the company management risk is also step up, the internal control problem need further ameliorate and prefect.Establish and implement internal control need making overall plans and take the following five principles into consideration, they are: Integrity, Fundamentality,Checks and balances ,Flexibility and Cost-effectiveness. It will ensure internal control exert most efficacy and increase working efficiency, at the same time, it could not increase more cost caused by internal control and bring negative affect. The author uses internal control theory, by making survey in management and related departments and observation, referring to internal control documents, external bulletins and annual reports, to coordinate the internal control of D Securities Company. In order to enhance the internal control efficiency and promote company fast development, by analyzing the internal control issues in D Securities Company and evaluating the risks, the author proposes detailed measures to perfect internal control of the company.The thesis divided in five parts:The First Chapter introduces the research background, significance, paper framework and content.The Second Chapter summarizes the reference literatures on internal control management. The author clarifies the development history and fundamental theories of internal control, the latest theory framework and the research result on the internal control of Securities Company.The Third Chapter uses basic theory of internal control, combines"Enterprise Internal Control Basic Standard"and"Application Guidelines"to clarify the internal control status of D Securities Company. From five aspects which includes internal control environment, risk assessment, control activities, information & communication and supervision to analyze the internal control problems and weakness of D Securities Company.The Fourth Chapter identifies, analyzes and evaluates the risk of D Securities Company. The author points out the main risk of D are market risk, operation risk and management risk. The major problem to solve the risks is staff shortage and people management, the most urgent is talent motivation, training and recruiting.The Fifth Chapter brings the improving measure. By improve control environment, human resource management and organization allocation, perfect internal control measures and internal supervision to enhance operation efficiency and Profitability to accelerate the continuous strategic target realization.The research of this thesis has practical significance for D Securities Company internal control and increase economy benefit, at the same time, it enrich the research result of internal control, especially deeply understand the internal control characteristic of securities industry, and provide demonstration case for theory research.