The Study Of Sales Operation Internal Control Of PA Company

Internal control is an internal mechanism to provide protection for the achievement of a company’s goal, which aims not only to facilitate the enterprise control vulnerabilities and risks,but also to assure the the effectiveness with management improvement. Meanwhile, it enhances the authenticity, reliability of financial reporting and increases the transparency of information disclosure as well as external supervision.Therefore, the strengthen of the company’s internal control is a requirement for the company and external oversight.Internal control involves all aspects of an enterprise business, whereas the sales operation is the initial and core procedure in the current market-oriented business world which sales has play a dominant role. Assume sales management fails as human beings loss hemopoiesis function, the company might be in risk.This paper’s views is presented on the basis of internal control theory. Firstly,it attempts to refine the key control points of sales operation and illustrate the means of risk identification and process reestablishment, also to summarize the relationship among the former three elements. Moreover, in line with internal control theory, the situation of internal control of the PA company sales operation will be introduced specifically in the later part which including all risks of sales plan management,customer development,credit management,sales prizing,the formation of sales contract, shipment, collection, customer service, accounting system management.After that, the dissertation is to explore the feasibility of improving PA Company’s operational process by following business process reengineering theory and propose some measures to rebuild the company’s control system. Finally, the rest of the paper will point out the enterprise’s internal control has own fixed operational model which can be recognized by a variety of to means for example, refers to the organizational system and conducts interviews, in addition to to identify risk points with the assistance of relative business operation leaders.