Internal Control Analysis Of High Technology Enterprises Based On COSO Framework

Nowadays,the world is in the era of big data,and the world economy is becoming more and more complex,and the challenges and risks faced by enterprises are also increasing.At this time,the improvement of the effective construction of internal control is an indispensable part of the modern enterprises to optimize the daily production and management.China enterprises on the basis of the internal control framework of foreign countries actively strengthen its internal control construction,but in reference to the framework of internal control in the process,many enterprises have a "The climate does not suit one." phenomenon,also is the foreign internal control culture and Chinese traditional culture has certain conflict in some aspects,resulting in a series of adverse reactions is used in our country.Therefore,this article is based on the COSO internal control framework and takes the internal control of A as an object.To study the constructive measures of internal control in A company and strive to provide some references for other enterprises to mitigate the internal control of "acclimatization” and provide some reference for other enterprises to improve the internal control system construction,which has certain practical significance.This paper uses case analysis and field survey method,for five consecutive years to the internal control self-assessment report is excellent and the auditor issued unqualified A company as the research object,analyzes the improvement stage and mature stage,the initial stage,the development of internal control in A company.Then according to the internal control framework released by COSO,from the internal control environment,risk assessment,control activities,information and communication and internal supervision of five elements of internal control system analysis of A company,summed up the characteristics of the internal control of A company,in order to effectively implement internal control and other groups to overcome the "The climate does not suit one.inspiration" to a certain extent.The research shows that enterprises should be committed to traditional culture and culture when implementing the internal control framework of foreign countries.The conflict and fusion of foreign cultures may fundamentally solve the phenomenon of "discomfort".The innovation of this paper is that the domestic literature of internal control is still more theoretical than practical research.In this paper,the internal control of A company is selected,and its internal control is concretely analyzed from the perspective of real case.On the other hand,most of the literatures about internal control in our country take the enterprises with imperfect internal control as an example,analyze the problems existing in the construction of internal control,and propose solutions.There are few literatures that focus on effective implementation of internal control of outstanding enterprises as an object of analysis,explore its successful implementation of internal control highlights and characteristics,get some inspiration,find suitable for other enterprises to improve internal control measures.