Research On The Problems And Countermeasures Of Internal Control Of WHEMS Company

Internal control system is a dynamic process rather than a static system process,it is a means to realize the objective of internal control rather than the goal itself.It includes the establishment and update of the internal control system,and puts emphasis on the enforcement and exchange and supervision of the internal control system.The substance of internal control is the risk control which is the main content of internal control,and the relationship between the two is interdependent and inseparable.Internal control should concentrate on the role of financial management to the development of the company,which exists in every activity of the company,also permeates into all stages of the activities.So based on the financial viewpoint is not only focus on financial risk,but also the administration of company movement using financial thoughts and methods.This article chooses WHEMS Company as the study target,which uses case dissolution approach,analyze the status quo of the company and raise questions,then put forward the solution to the problems on the basis of basic theory.The article can be divided into the following six parts:The first part:Introduction.The author states the research background and consequence of this article,and reviews the research process of the internal control theory.The second part:The basic theory of internal control.This part expounds the meanings and the framework of the internal control,and the connection with risk management.The third part:The status quo of WHEMS Company’s internal control.The author introduces the company.The fourth part:The conundrum and the decomposition of WHEMS Company’s internal control.The author analyzes the internal control based on the viewpoint of financial,which indicates the main conundrum existing in the practical work.The fifth part:The countermeasures into problems of WHEMS Company’s internal control.The author through analysis of part found on the main problem,come up with the counterplan through the decomposition of the main problems which are found in the former part.By means of this research,we can learn the internal control from several aspects,and improve WHEMS Company’s risk management,in order to assist the company’s future development.The sixth part:Conclusion.The author puts forward the contribution and problems of this article.