The Research On The Risk-oriented Internal Control Of Wantong Company

Internal control is a product in the certain stage of social and economic development. In recent years there are many cases of financial fraud in our country. On the surface, these events are financial problems, actually it has significant contact with the enterprise internal control system. As a necessary part of modern enterprise management, internal control is helpful for enterprises to improve the quality of financial information, guarantee the integrity of the enterprise assets, ensure the implementation of related systems of enterprises, at the same time it is also important to stakeholders of enterprise. As the survival and development environment has become increasingly complex, the risk has become the important factors, and the risk management and control is becoming more and more important.Based on the above background, this paper select the existing internal control system of case enterprise as the research object, from the view of the risk-orient to study the efficiency of internal control and existing problems, to regulate its internal control system, so as to prevent the risk of financial fraud and the distortion of the accounting information. The first part of this article reviews the theory internal control and risk, to lay a theoretical foundation for the later. In the second part, we introduce the Wantong Company existing internal control system of Wantong Company from multiple aspects. In this paper, internal control and risk identification is the force of the third part, and it introduces the problems of existing internal control system. The fourth part embarks from the actual situation, it discuss the reason of why there is risk in internal control of Wantong Company. In the last part, we give some suggestions for the company to build risk-oriented internal control system, to ensure the late internal control regulation can be implemented better. This article forces on the research of specific enterprise, and provides materials for the research of internal control theories. I am looking forward to giving suggestions and guides to the follow-up study of the internal control.