Case Study On Internal Control Of H Company In The Perspective Of Risks

The increasingly occurrence of financial fraud reminds manager to strengthen risk assessment mechanism and make an examination for enterprise regularly or irregularly in the basement of development strategy and operation objective. It will not only enhance the ability of risk prevention, improve the system of internal control, but also combine risk management to daily business activities. Finally construct an internal control system both meet the requirement of state-owned assets supervision and administration commission and enterprise’s situation.In order to meet the requirements of regulatory and more importantly for their own needs, H company starts the construction of internal control system in the year of 2014. Though it already made some progress but there were still space to improve.And then, this paper, combined the actual situation of state-owned company with the implementation of internal control, based on the theory of the Central Enterprise Comprehensive Risk Management Guidelines and the Basic Standard for Enterprise Internal Control, chosen the implementation of state-owned internal control as the starting point, and then analysis the internal and external situation of the company, the risks which may occur in daily activities, making a risk events tablet, picking up some major events which may have a significant influence to H company then finding a solution. Finally this paper will deduce a proper advice to the H company.By case-study method, combined with the internal control theory which popular both in domestic and abroad, management system, empirical investigation of the case through interviews, questionnaires and other methods, putting forward the shortage that occurs in internal control system and make the solution. Hoping this paper will contribute to improve the poor internal control condition which exists in H company and provide experience for other state-owned enterprises in China.