Study On The Internal Control Of Jiang Xi New Born Nutrition Technology Company Based On Risk Management

In recent years,the impact of the application of risk management has become more and more extensive,the competition between enterprises has been increasing,and the risks of invisible enterprises have been endless,and the management of many enterprises has made the control and management of enterprise risk the most important Of the management requirements.There are many domestic and foreign regulations on internal control and risk management,the United States COSO Committee every few years will release a new comprehensive risk management framework system.This paper takes a small and medium-sized enterprises listed in the new three-board market as an example.The author analyzes the actual situation of the internal control of the New Born of the nutrition science and technology limited company by relying on the COSO risk management framework content from the goal of "New Born" to set,identify,evaluate,Coping with risk management practices to optimize the internal environment,information communication,supervision and business processes in all aspects of the control activities.According to the survey,it is found that the internal control of the "New Born" is not perfect,there are organizational structure unreasonable,internal communication is not good,supervision is not in place and other management level internal control defects,in addition,the business cycle process lacks risk control caused product quality risk,Business risk and individual dealer operating risk is not effective control.After that,the risk control based internal control improvement program is adopted to identify,evaluate,quantify and propose targeted control measures for the risk points in the business process,thus reducing the possibility of risk.Through the research results,it is found that the internal control system of "the beginning of the people" is perfect,the organizational structure is optimized,the internal information is more rigorous,and the risk defense ability is improved.The application of risk management in the internal control system has brought positive effect and influence to the "New Born" in the process of internal control improvement measures,and also provided some suggestions and references for other new three-board small and medium-sized enterprises with similar internal control problems.