Research On Internal Control Of L Company Based On Risk Management

In the modern enterprise management,internal control plays an increasingly important role.A sound internal control system can effectively reduce the enterprise risk and provide escort for the production,operation and sustainable development of the enterprise.The theory of internal control has gone through a long process from generation to development to improvement and maturity.The proposal of "Framework of Risk Management Integration" in the early 21 st century marked the development of internal control theory to a new height of risk management,and the development of internal control practice to Risk management,corporate governance and other new phase of integration.Research on "Internal Control Based on Risk Management" is of great significance to the practice and theoretical development of internal control.Based on the study of internal control and risk management theory,this dissertation combines the actual situation of L company,the literature research method and the investigation research method,analyzes the current situation,finds out the problems and solves the problems.Control the status quo analysis,the company's internal control loopholes put forward the corresponding countermeasures and suggestions,thus to improve the L company's risk management of the internal control system.First,it analyzes the research background and research significance,and accurately grasps the true value of this research activity.Second,it summarizes the internal control theory and risk management theory,analyzes the relationship and integration of the two,and based on this,Based on the elements and measures of internal control of risk management,as the theoretical basis for the analysis of specific business case;Third,the status quo of L company's internal control and existing problems were studied.Analyzed the system design of internal control system of L Company and the status quo of the overall operation of internal control,and put forward the main problems existing in internal control of L Company.Fourthly,I put forward the improvement countermeasures of L company internal control based on risk management for different problems and security measures.Through the research on the internal control of L company based on risk management,it is helpful to perfect the theory of internal control in our country and improve the scientific and reasonable design of internal control system,so as to make meager contribution to the construction of the internal control based on risk management of other enterprises in our country.