Research On Internal Control System Of Sales And Collection Business In SL Company

Internal control is an internal mechanism to provide protection for the achievement of a company goal,which aims not only to prevent risk,but also to promote enterprise development.Meanwhile,it helps to improve the authenticity and reliability of the financial reports.With the development of the economy and the enterprise,the establishment and continuous improvement of the internal control system is a necessary stage.Also,it is the necessary for the healthy operation of the enterprises.Sales and collection business,as the core link of business management,is the focus of internal control.Therefore,the management and control of the business is of great significance for enterprises to improve their operational efficiency,enhance their profitability and sustainable development.This paper,combineing the theoretical research with the case study,studies the internal control of sales and cash receivable business in SL,and puts forward the the suitable improvement plan.Through the related practicing and related theoretical research,we firstly introduce the internal control of sales and receivables of SL.Then,the problems of internal control are diagnosed by means of observation,interview and control test.Such as weak control environment,lack of risk assessment system,lack of customer credit management and so on.Finally,combined with the main risks and key control points in SL's sales and cash receivable business,an improved scheme for the internal control of SL's sales and receivables business is proposed.Meanwhile,we have established safeguards for the scheme to ensure its effective development.In order to prevent the possible risks in business operation and optimize the internal control,the paper provide a method to improve the internal control of the key links in the sales and receivable business of SL company.Moreover,it hopes to have some reference for other aluminum company.