Construction Of Internal Control System Based On Risk Management

This paper first summarizes the domestic and foreign existing literature about the company's research results of internal control and risk management.This paper expounds the relationship between the two,and pointed out the enterprise internal control under the risk management.The scholars hope to make specific application to the current situation of the Beijing Uni-Construction Group on the basis of the previous research,and even made some innovation based on the application.This paper applies the literature review and case study research methods of combining analysis of present situation of internal control,the introduction of advanced risk management idea,based on the Beijing Uni-Construction Group to design optimization of the internal control.This paper introduces the basic general situation of the Beijing Uni-Construction Group,including the organizational structure of the company and the internal and external environmental risks.It is found that the main problems of the construction of the internal control system of Beijing residential group are reflected in the system and process.First,there is a shortage of internal control construction.Second,the information of the process is not enough,and it has not been combined with company OA platform.Third,internal control is unable to form management closed loop.There are other problems such as working with not enough inspection,no rectification,no trace.The main cause is the refinement of power shortage,which leads to specific operation on the lack of the effective internal control system.There are more restrictions and less flexible management that lead to the weak internal control which are unmarketable environment and unsmooth internal information communication.The path of solving the above problems is mainly to build the whole internal control system,dredge management process and transparentize management information.Through the construction of the internal control system based on risk management,it can be managed by the rules of procedure,not the people in the state-owned enterprises.In order to do this,it is to form the impression of the key risk points and even the dual post responsibility system,which is responsible for the work of the system and process,and the closed-loop management of auditing after work.In order to optimize the internal control environment and build a perfect internal audit system,the intelligent management information platform should be constructed simultaneously,and the internal control work should be managed through electronic internal control information.