SHANDONG KAMA CO LTD Internal Control Management Diagnosis

An important pillar of Shandong Kama automobile manufacturing company as the B-share Listed Companies Kama Limited by Share Ltd, how the company's overall strategic framework, through strengthening internal control risk, ensure the security of assets, enhance the capability of strategy implementation and guarantee management efficiency to achieve the goal of sustainable, will be the key to the company level must be further studied and continued thinking, the paper writing is the important source of energy.In accordance with the requirements of the group headquarters and, combined with the actual business, this paper from May 8, 2015 to May 30, 2015 on the internal control situation of Shandong Kama automobile manufacturing company, according to the Ministry of Finance and other five ministries issued the "basic norms of internal control" and "supporting guidance related requirements, combined with the company's actual management needs, the internal defects and diagnosis. To identify potential risks and internal control weaknesses that exist in each company in the business process, the risk of internal control defects analysis, put forward the corresponding improvement suggestions, in order to help the company to optimize and improve the existing internal control, internal control management system manual for the formation of company's existing management needs, meet the requirements of the external supervision and the improvement of their management level.Furthermore, improve the internal control mechanism, improve the effectiveness of internal control and fundamentally prevent the occurrence of fraud, the protection of investors to the greatest extent, enhance their confidence and healthy development for the governance of listed companies to improve the level of the whole capital market, it also has an extremely important significance.This paper is divided into six chapters, including: the first chapter is the introduction, mainly introduces the background and purpose of this paper, research content and the structure of the article, research methods. The second chapter is literature review, mainly introduces the concept of internal control in the COSO report, as well as the control environment, risk assessment, control activities, information and communication, monitoring of the five elements. In the third chapter introduces the evolution of basic Shandong Kama automobile manufacturing company's history, according to the basic orientation of its development strategy, respectively, from the control environment, risk assessment, information and communication, monitoring the four elements perspective briefly introduces the current status of Shandong Kama, including advantages and defects. The fourth chapter according to the COSO internal control principles and requirements, in order to Shandong Kama financial department as an example, on the capital control activities, cost accounting department, the Department of business activities were analyzed and diagnosed, to control business process in detail. The fifth chapter introduces the problems and situation of Shandong Kama internal control diagnosis analysis. The sixth chapter is the effective measures and management, internal control of Shandong Kama include: optimization and strict implementation of the internal control process, improve the internal control standard of defects, and establish a sound risk management mechanism, improve the company's internal and external audit system, strengthen the audit supervision.