Research On Internal Control Of WD Company

In order to standardize the internal control and management of enterprises,the basic regulations of internal control of enterprises have been introduced,and the standard has put forward some suggestions on the internal business process of enterprises.Some more advanced companies take reasonable and effective methods to plan the possible risks that may occur in the business process,aiming at reducing the management burden and management risk,improving the economic benefit of the enterprise and enhancing the management level of the enterprise.However,there are still a lot of enterprises to pay attention to the growth of economic interests and not attach importance to the construction of internal control,and to strengthen the construction of enterprises itself has become a topic that modern enterprises have to pay attention to.Therefore,attention should be paid to the construction of internal control.In order to study the WD company of private small and medium enterprises and refer to the research results of many scholars,the author takes the COSO framework with high international authoritative price as the theoretical basis.At the same time,the author conducts a questionnaire survey and interview to the employees of the WD company,and has a preliminary understanding of the status of the internal control of the company.Then through the effectiveness evaluation,it is concluded that the effectiveness of the internal control of WD company is the basic and effective conclusion,which reflects that almost all the indexes of WD company are in the unqualified scope,which indicates that there is a great problem in the internal control of WD company.Therefore,combined with the actual situation of the company,the paper points out the four main reasons that affect the internal control level of the company.With the idea of optimization and the principle of optimization,we put forward the establishment of WD company's "three dimensional integration" internal control system.And based on the current situation of WD company,in order to optimize the control environment as the basis and take product quality control as a strategic orientation,three key control projects in the internal quality control subsystem are defined and optimized:project control and procurement control related to the identification of customer needs.Finally,it puts forward targeted safeguard measures:strengthening management construction,improving personnel system and strengthening internal control risk management.This paper can be a great honor to change the internal control status of WD company and even contribute to internal control research.