The Research On Internal Control Of A Company

Enterprise internal control is the enterprise management and governance. Effective internal control can promote the enterprise to achieve its business goals, improve the quality of external financial reports, and enhance its ability to avoid risk. However, how to establish and perform the enterprise internal control are the difficulties which most enterprises faced.The purpose of this paper based on the use of internal control theory, in view of the enterprise how to set up their own internal control system to make a systemic research. In this paper, I take company A as an example, guided by the theory of internal control, design a suitable internal control system for company A to survive and develop. The purpose of this paper is to solve the problem of enterprise internal control theory how to perform in real business.In the study process of this paper, I used observation, experiment, and literature research methods to collect related information. By using qualitative and quantitative method, and model and empirical analysis method, I analyze, summary, compare the collected information to provide reliable information and reference.Based on the study, the theoretical part mainly focuses on the internal control theory development and research status. In the empirical analysis, I take company A as an example, using comprehensive risk management as the guidance of the theory of internal control, analyzing the current situation and problems of control environment, risk assessment, control activities, information and communication, to find main risks in company A. By constructing a new internal control system, company A will use the theory of business process reengineering. This theory, which breaks the traditional internal control system which uses department design as guidance, use\"process\" as a starting point and core to set up the internal control system.The research concluded that the enterprise internal control is a systematic project, the elements of internal control and link involves all aspects of the management of the enterprise. The executor of internal control is all enterprise staff. Internal control processes and system restricts all people in enterprise. Only if the enterprise internal control is effective implementation, enterprise could achieve full control of enterprise risk.In this paper, research has shown that, as companies in different industries, the nature of the business involved is different, and the risks and the control process is also different. Therefore, enterprises should be more focus on their own business characteristics during constructing internal control system, to avoid the failure of internal control system.