Study On Internal Control Defects And Optimization Of Game And Live Broadcast Platforms

With the rapid development of Internet in recent years,a variety of emerging business types are also inundated with,such as the rise of live platform,game business become the new economic growth point for the Internet enterprise revenue,the emergence of new business will inevitably lead to the internal control system needs to be updated,so as to guard against the emergence of new risks.Taking LK company as an example,this paper studies the drawbacks of the existing internal control process after the increase of new business,the potential risks brought by the analysis,and how to perfect the system and avoid risks.LK company's internal control process is mainly divided into procurement and cost management process,financial management,tax management processes,information system flow,game income flow,shows broadcast on management process,the system of financial reporting and accounting process,etc.Through interviewing all of LK company internal control system and through the test,found that the increase of its games and live business mainly influenced the procurement,games,income and expenses flow process and shows broadcast on management process.Exist three processes relatively the key risk points,for example,lack of cost with supplier in the purchasing process reconciliation system,and then according to the requirements of the COSO framework and SOX404 bill of LK company in reconciliation system of expenses is put forward,accurate measurement of revenue,establish the management system of the outsourcer and so on question solution.This paper,based on the field of LK company interviews,to put forward its games business,set up game to promote supplier selection and evaluation system,a clear promotion expenses of reconciliation system,and perform in strict accordance with the system,and set up the game project examination and approval system,control the product quality and quantity of;And confirm the net worth method,in the game life cycle amortization income and other game revenue recognition method.The online management system,approval system and outsourcing management system are put forward.We hope that this article can analyze the mature Internet companies and a half games and live platform business process,perfect the internal control research of business types,fill the blank of domestic Internet the case study of internal control,and can give emerging Internet enterprises to guard against risks,and to optimize the design of the internal control system to provide the reference value.