Risk Management-oriented Investment Company Under The Internal Control

Internal control is an old and young research topic, it is with the social and economic development continue to be given new characteristics. September 15, 2008-Wall Street since the darkest day in a hundred years. After the American Civil War, two world wars, the Great Depression, "9·11" attacks and an acquisition, has survived, the 158-year history of the U.S. top investment bank, "Lehman Brothers" was finally in the global financial crisis, collapse. Similarly, the financial crisis has also brought serious impact on our economy. Faced with this dilemma, the company only hard skills, strengthen internal management, strengthen internal control to out of the woods.Internal control objectives is to achieve maximum benefits stakeholders, and create new value. However, in advanced information technology and market conditions, the traditional non-risk-based internal control has become obsolete. In order to keep pace with the times, played the effectiveness of internal control should be, this standing "group" perspective, to "invest" in this particular business activities for the object, which risk management into the internal control, internal control related goals to provide more protection.This paper discusses the development of the theory of internal control at home and abroad course on the internal control related concepts and their theories in the paper, analysis of the internal control and risk management, internal differences and connections, proposed the introduction of internal control risk management point of view, as effective internal control and management provides a theoretical basis.After the study group by type of investment business, features, management and control processes, build internal control systems investment group, said the company invested some of the status of the internal control problems are:Foreign investment is not deep enough understanding of internal control; risk awareness is weak; lack of feasibility study; foreign investment feasibility studies to assess a mere formality; foreign investment decisions ultra vires; daily management of foreign investment and accounting information communication mechanisms between departments sound; not established early warning system of foreign investment group. And in this analysis found a group of risk in the investment process critical control points.Finally, the CAO Group of investment and financial derivatives, diversification of investment Giant Group of failed cases put forward some sound investment business enterprise group internal control recommendations. Group’s investment business in the enterprise building control system to establish a sound investment should pay attention to internal control management system; cultivate the Group’s internal control culture, strengthen personnel management and related internal control awareness of foreign investment to develop the concept of risk management staff, responsible for building communication between relevant departments of investment business and information feedback system, strengthen management of foreign investment in the integrated business training; development of the overall interests of the group’s investment-led strategic objectives, in particular, the whole process of investment business in the implementation of internal audit and supervision systems, the potential the risk of strangling in the cradle.Because I am the lack of internal control practices and research of the time constraints, not able to research deep into the practical application of confirmation, therefore, I hope to work and study in the future to do further study.]...