The Research Of JM Company Internal Control Problem

In the modern socialized production, internal control and management activities as abusiness self-regulation, the internal mechanism of self-restraint, in a key position in thecentral nervous system. Improve the soundness of the enterprise has become the key to thesuccess or failure of internal controls. Internal controls in the management process of theenterprises playing an extremely important role. Proper internal controls will help enterprisesto reduce the use of Cuobi and violations of law, help guard against risks and ensure the safetyand integrity of corporate assets, but also help to improve the business activities, the rapidincrease operational efficiency, and therefore any business should continue improvement anddevelopment of the internal control system, enhancing risk response measures.This paper is divided into six chapters. The first chapter introduces the researchbackground and significance, research status, as well as research methods, research andinnovation of this paper. The second chapter of internal control relevant to the theory describesthe concept and the role of internal control, given the knowledge of internal control riskmanagement. The third chapter from the company’s history and organizational structurechange two aspects of JM’s profile will be explained, and from four aspects purchasingmanagement, inventory management, cost management, sales management, internal control ofJM’s analysis of the current situation. Chapter Four companies controlled by the internalJM-depth analysis of the status quo, pointing out that its internal control deficiencies,specifically including the lack of good internal control environment, operators and investors’risk management awareness is weak, regulatory approval and internal audit deficiencies andother issues. Under the guidance of Chapter V of the internal control construction method,combined with the actual business, strengthening from approval procedures to improveinternal control awareness, strengthen strengthened to improve crisis management and riskassessment, and strengthen internal audit and oversight to improve internal control, JMCompany’s control system. The sixth chapter is the conclusion, concludes the paper.This paper mainly from two aspects of the existing internal control company JMsuggestions for improvement and measures: risk identification and assessment through thescientific method, and proposed a specific plan to deal with the risk; establishment of a series of internal control safeguards, such as optimization internal environment, strengthenorganizational culture, sort of governance structure, optimizing personnel management, theestablishment of the company’s operations.