The Construction Of Anti-Fraud Internal Control System In MM Airlines

With the continuous expansion of the scale of operation of the Chinese civil aviation industry, the operation of the airlines is not a separate operation by a single entity, but a competition entity including competing and containing against each other between associated bodies, and the level of management of the airlines directly affects its own capability of development and competitiveness. However, the level of management of the airlines as well as its Rules and Regulations is not improved along with the expansion of the scale of operation, the aviation industry is facing increasing risk of fraud, and the fraud has become a barrier which impacts seriously on the further development of the civil aviation industry.Based on the practice of constructing Internal Control System in MM Airlines and centring on the status quo about the lack of Anti-Fraud Internal Control System, this article makes an in-depth analysis of the causes for the occurrence of fraud, and finds out the potential risk in Anti-Fraud Internal Control System in MM Airlines through its construction, then put forward corresponding control measures so as to inhibit the fraud.This article consists of the following:Introduce the basic situation of the MM airlines and its status quo about fraud and analysis the causes for the occurrence of fraud on the base of the theory about Anti-Fraud Internal Control System; Starting with the necessity of constructing Anti-Fraud Internal Control System and taking purchase business in IT system for example, explain how to constructing Anti-Fraud Internal Control System in MM Airlines; According to the existent Anti-Fraud Internal Control System, evaluate the rationality of design and effectiveness of implementation about Anti-Fraud Internal Control System in MM Airlines through walk-through test and control test; Make a summary, and put forward the potential problem when constructing Anti-Fraud Internal Control System in MM Airlines as well as the corresponding coping strategy.This article integrates theory with practice and uses the enterprise internal control into the management of Anti-Fraud. This is not only for MM airlines to provide more complete management ideas of internal control,but also has some reference value for other airlines and enterprise.