| In the process of business development,Hyundai has faced a variety of risks and tests,in order to reduce the risks faced in the business process as much as possible,and to have certain rules in dealing with emergencies to prevent fraud.The company’s internal control is particularly important in the process of regulating the business process through the system,reducing the occurrence of uncertain events,and achieving control objectives.Internal control will greatly affect the company’s business development.This view first appeared in the 2002 American meeting,and then there have been some international and domestic corporate fraud incidents,which makes us increasingly aware of the importance of internal control.Sex.In view of its position in the company,China and Shenzhen have issued two normative guidelines.After continuous improvement,internal control has also evolved from the initial accounting control to today’s full-person control,comprehensive control,and full-process control.In 2008,China introduced the basic norms of internal control,which provided guidance for the internal control of each company.Although China has continuously borrowed international requirements and norms on internal control in recent years,and tried related systems and norms,for China’s enterprises,the research and development of internal control is in its infancy,and it still needs constant practice and Learning can be perfected and developed.Nowadays,more and more listed companies have realized that internal control plays a vital role in a company’s bigger and stronger,and controlling defects can even bring immeasurable losses.Therefore,the research company’s internal control improvement method has certain practical significance.This paper adopts the case analysis method and the summary method.Firstly,it introduces the company’s internal control defect identification method by theoretical part,and lays a theoretical foundation for the article.Secondly,it introduces the current internal control of M company by introducing the current situation of M company’s internal control defects.The main problems are:(1)There are strong motivations and pressures that lead to fraud.(2)The construction of the internal control environment is relatively weak.(3)The personalization of internal control design is not outstanding enough.(4)The evaluation criteria for internal control are not rigorous.Finally,this paper proposes the rectification suggestions of M company’s internal control by analyzing the problems,hoping to provide some help for the improvement of M company’s internal control,and at the same time,make management and management layer have a better understanding of the importance of internal control.. |
