Study On The Optimization Scheme Of Internal Control System Of XX Branch, China Telecom

Facing the fierce market competition environment, establish effective internalcontrol system is the guarantee for the sustainable development of enterprises.internal control is put forward by the corporate board of directors, supervisors,managers and staff, in order to achieve process control target.In this paper, the basic norms and guidelines for the theoretical basis, combiningtheory with practice, firstly reviewed the domestic and foreign development ofinternal control, analyzes the present situation of internal control of XX Telecom, acase was used to implement the internal control XX Telecom, pointed out the existingproblems in the implementation process, analyze the causes, and from the five aspectsof the internal environment, risk assessment, control activities, information andcommunication and supervision, countermeasures are put forward to improve theinternal control of the XX telecom.Based on the analysis of the internal control, XX Telecom pointed out in thispaper, the implementation of internal control is a continuous improvement,optimization of the dynamic control process, the internal control and enterprisedevelopment, the scale of development, enterprise culture and employee quality ofcombined, in order to establish internal control system which adapts with it, in orderto give full play to the role of internal control.This paper presents some suggestions for the implementation of internal control:the implementation of internal control should be the actual situation of the enterprise,and enterprise internal control environment combined, increase the propaganda andtraining, cultivating modern internal control of enterprise culture, establish an internalcontrol system is comprehensive, economic, internal control, implement theresponsibility, to simplify the control processes and control measures, to enhance theefficiency and effectiveness of internal control, to ensure the effect of internal control.