Research On The Effectiveness Of Internal Control Of H Enterprises

Since entering the 21 st century, the fund management industry is in the stage of accelerating transformation of development, traditional fund management industry is facing more and more challenges, such as the trust industry, private equity fund industry, the securities industry, insurance industry, etc. As more and more financial fraud occurred, resulting in the fund management company's financial security has been more and more big threat. At home and abroad, the research on the effectiveness of the internal control of fund management companies is very little, and has not yet formed a model and analytical method of the study of the effectiveness of internal control in the enterprise which is similar to the traditional industry. As the basic mode of risk management, enterprise internal control has laid the foundation for the healthy development of enterprises, and the research on the effectiveness of internal control is an important part of the enterprise internal control objectives.H company As a subsidiary of the fund management company, based on the perspective of operation and management, both inside and outside the enterprise is facing a huge challenge and instability. So, how do enterprise fund management subsidiary internal control effectiveness of the research work, maintenance funds and property safety of enterprises, improve the enterprise internal control level and enterprise competitiveness in the market, it has become a problem to be solved.Through the collection and arrangement of the literature at home and abroad, to principal-agent theory, asymmetric information theory, control theory, COSO internal control frame theory as the theoretical basis, based on the principles of constructing the evaluation index system for the effectiveness of H enterprise internal control design h enterprise internal control system effectiveness evaluation index system,mainly including evaluation index design of control environment, risk assessment index design, control activities evaluation index design, information and communication evaluation index design, supervision evaluation index design. At the same time, establish the evaluation model of the effectiveness of internal control of Henterprises, including: building the index contrast matrix, determining the weight vector, checking the consistency of the matrix, determining the evaluation of the four sub processes. The evaluation results of the internal control effectiveness of H enterprises are obtained by the comprehensive calculation.The research results show that the comprehensive evaluation results of the internal control effectiveness of H enterprise is 84.41 points, which indicates that the internal control evaluation level of H enterprise is in a superior level. However, there still exist some problems in the effectiveness of the internal control of H Enterprises:fund product research efficiency is low, assignment of responsibility and authority,defects in business processes, customer risk assessment link loss. According to the H enterprise internal control problems, this paper puts forward the following improvement measures: to strengthen the internal control environment construction and improvement of the internal control structure, improvement and refinement of business processes, strengthen the transaction risk prevention.