Study On The R&D Outsourcing Project Business Process Risk And Internal Control Of X Company

As the political and economic environment in world changes increasingly,the establishment of effective internal control and management system is a effective way of enterprises to seek long-term development. In 2012 May, the SAS AC issued the "notice" on speeding up the internal control system of central enterprises internal control matters, the central enterprises to be completed before the end of 2013 to cover the internal control system of the whole group of norms, to strengthen the internal control of Chinese enterprises. This article is based on the central enterprises X company as a typical case analysis,implementation of the formulation and solution of the internal control system of X company,starting from the process of risk, internal control structures, expectations for enterprises to establish internal control system have certain reference significance.Firstly, this paper introduces the basic theory of internal control and risk.Secondly,the methods of internal control and risk management will be used, starting from theprocess risk, build the internal control system ofX company. Then, the basic business process of X companywill be teased, framework will be constructed. To the potential risk of business process, identifies various risks through collecting the risk information, using risk identification method and formulates overall risk management strategy. Put the process of risk as the basis, to build the internal control system. In this paper, make the internal control and risk management together, formation the internal control system based on the business process risk, causesing the enterprise to risk oriented, strengthening the internal control. Use internal control and risk process corresponding methods, and determine the risk of business processes and key risk control points and some risk control measures. This paper will combinerisk management with internal control, forming risk management, making the enterprise internal control system to risk oriented, strengthen internal control, from the level of internal controlprocedures to be implemented. Finally, the writer made a conclusion and summary about the study, made up some opinion and expectation according to the study.The results of this research are:(1) the specific content of the X R & D outsourcing project management are analyzed, built the business process framework; finally, the R & D outsourcing project management of outsourcing plan approval project management as an example, the original process was analyzed, found the management problems, based on analyzing the existing problems.,the business process steps of adjustment, and take this as the basis to draw the flow chart.(2) the potential risk in the process are identified, analyzed and summarized from two aspects of business process and risk content. Then it analyzes the risk probability and loss from two aspects, and concluded that the risk level. According to the selection method of internal control strategy, combined with the distribution of risk in the risk rating matrix, formulate the corresponding control measures, risk control matrix. Finally, the research on the effective implementation of internal control system.(3) according to the selection method of internal control strategy, combined with the distribution of risk in the risk rating matrix, formulate the corresponding control measures, risk control matrix. Finally, the research on the effective implementation of internal control system.