Research On Validity Of Internal Control In AL Company

This paper analyze on Validity of Internal Control in AL Company using the method of a combination of theory and practical and evaluating on validity of internal control in AL Company. Using the result of domestic and abroad research, it indicates the problems of AL Company. The paper analyzed the causes of the problems, and brings forward the plan for the system. It is promoting to validity of internal control, and ultimately allowing enterprises to achieve the goal of internal control.The paper analyze and research the system development, process specifications and internal control environment and monitoring system, and try to find out the reason for those problems. It puts forward specific method for those reasons to improve the validity of internal control mainly from the internal control environment, risk control mechanisms, information and communication, and internal monitoring system and other aspects, to improve the validity of the recommendations and strategies, so that the company’s internal control can reach a new level of management for the enterprise to ensure the future development of beneficial. This is directly related to the decision-making of production and management scientific and effective. Internal control is based on the enterprise development strategy and business planning, is the rule and scale of the enterprise operation and management to protect the company development safely.Internal control is sustainable for the AL company continuing development. As the company continues to grow and reform changes, along with the internal control system should also be changed, not old rigid system, while the validity of internal control is the essence of internal control and is the measure. If a company’s internal control cannot help to achieve good control in business rationality, integrity, in accounting for the supervision and the disclosure of information, then it lost the significance of the existence of internal control.