Research On Optimization Of N Company’s Internal Control Environment

Since integration of world economy,with the more and more phenomenon of financial fraud occurs in large enterprises,the internal control of enterprise has become a worldwide issue,the importance of internal control to the enterprise has begun to attract attention.As a core part of the company management,internal control is a kind of control mechanism for enterprise to restrict and adjust itself.As the root of internal control,internal environment is the carrier of the entire control process,it’s the key for internal control systems to be folly established and their roles are brought into foll play.Why financial fraud phenomenon happened in these enterprises, the reason is different degree of defects appeared in the internal control environment of these company,and it made internal control system failed to effectively play the role. Therefore,attention should be paid to the establishment of enterprise internal control system optimization,and it should also be paid to the internal environment.In this paper,internal environment is the main research object,after research on the existence of defects and optimization measures of internal environment, enterprises can accelerate the improvement of its internal control environment and create favorable conditions for the implementation of internal control system.First in this paper, sorting out the domestic and foreign research results, and that analysis the survey actuality of internal environment.Second, the developing process of internal control environment and the related theories are summarized,and it would be the theoretical basis of research. Then taking N company as an example, first,using the corporate governance structure,strategy of company,human resource,culture of company,responsibility for society to explain the current situation of internal control environment of N company,second,find out the existing defects of internal control environment,finally,Put forward the countermeasure of improving the internal control environment.By improving the internal environment of N company, to promote the successful implementation of the internal control system of the company better,and that provide guarantee for the continuous development of enterprises.