Design Of The Internal Control System Of Control Environment Of SMEs Above Designated Size

In view of the above deficiencies in the design of the internal control system ofcontrol environment of SMEs above designated size existence, based on the basis ofpre-designed internal control system，this article carry out design of the internal controlsystem of control environment of SMEs above designated size.Based on the theory of internal control, internal control objectives, analysis of criticalcontrol points, and the internal control system design and control measures, such as asummary of literature. adopt literature research，qualitative analysis and case studies andso on，A company controlled system in a controlled environment designed as a case，all-round display of the control environment class design process, the internal controlsystem of internal control theory, principles and methods of application. Elaborated thecontrol requirements and system design steps of on key control aspects, Summed up a setof design ideas and methods on the control environment includes organizational structure,strategy, human resources, social responsibility and corporate culture. In this paper, theresearch could help SMEs above designated size construction of control over ourenvironment and enhance design level of the internal control system of controlenvironment, thus achieving management objectives of internal control.