Based On The Internal Control Process Reengineering Perspective Study

Process Reengineering is a tide of corporate governance reform raised in the United States in the early-1990s.It leads people to rethink the traditional system of function division and cooperation and provides a new management idea for enterprises to adapt to the fierce market competition. Presently, the research on the Process Reengineering fragment, However, Process Reengineering of internal control is very few. Its concerns on function division, processes and technology provide it a great advantage to probe into the Process Reengineering from the perspective of Internal Control.Therefore; this paper tries to do some new research on the Process Reengineering from the perspective of Internal Control.ChapterⅠ, It starts with the theory study on Process Reengineering and Internal Control. And then, this study by the ideas and research fragment. That the purpose of this paper is that Perspective on the Process Reengineering of internal controls designed to make recommendations. ChapterⅡ, to the process Reengineering and internal controls were reviewed. To the basic principles and thinking of Process Reengineering, Technology and methods, And the concept of internal controls and effective internal control evaluation criteria, the basic elements were introduced. Then on internal controls and processes to sort out the relationship between recycling, the recycling process and internal controls in the cost-effectiveness, risk and other areas there is a common pursuit. ChapterⅢ, the Process Reengineering organizations internal controls designed to analyze the feasibility of, respectively, to build stable and effective organizational structure and smooth and orderly process management, the use of e-commerce, risk assessment requirements, and other aspects were discussed, ChapterⅣ, based on the recycling process from the Perspective of the objectives of internal controls designed to be summed up in three aspects, namely, enhancing the autonomy of the staff, creative goals, improving enterprise management objectives and ensure the security of e-commerce objectives were discussed. And made in the reconstruction process in the design of internal control is the basic principle of posts set principles, the principle of transactions authorized, cost-effective and smooth communication channels to establish the principles expounded,Finally,It an lazes a case of Purchasing Process Reengineering in A Railway Rolling Stock Works to prove that Purchasing Process Reengineering based on Internal Control has a great realistic meaning, but there are still a lot remained to be continuously improved and developed.