Research On Optimization Of Internal Control System Of H Company From The Perspective Of Comprehensive Risk Management

With the rapid development of economy and society and the rise of new business models,the management and operation of enterprises are becoming more and more complex,and various risk factors are superimposed.The old internal control system has been difficult to meet the needs of business operations.The indifference of enterprises to risk management is bound to be Give yourself a hidden danger of survival.In order to achieve long-term development,companies must pay attention to the implementation of comprehensive risk management.On September 6,2017,the new comprehensive risk management framework was officially released.The framework focused on how to create value for the enterprise from the perspective of integrated risk management and ensure the realization of strategic goals.As an important part of the enterprise management process,internal control should also be rapidly changed to meet the new requirements of the current environment.Based on this,this paper takes the new comprehensive risk management framework as the guiding ideology,takes the basic elements of internal control as the main body,and carries out a comprehensive optimization design for the existing internal control system of H enterprise.It enriches the application of comprehensive risk management thinking in the construction of internal control system,and provides practical and feasible solutions for H enterprises to optimize internal control system.This paper summarizes the improvement advantages of the new version of the framework by analyzing the internal control framework and the comprehensive risk management framework.Through a new perspective,the paper analyzes the shortcomings and problems of H enterprise internal control system and designs an optimization system consisting of three subsystems: basic governance,core execution and improved supervision.From the perspective of internal control environment,the first subsystem improved the establishment of various departments,added a new line of defense on the basis of the traditional three lines of defense,and strengthened the construction of information systems;the second subsystem from strategic objectives,risk management Starting from the control activities,a sound risk management process was established,and related control activities were optimized from the aspects of fund management,procurement,production and sales.The third subsystem emphasized the importance of monitoring improvement.In order to achieve the internal control objectives,this paper finally proposes to establish an accountability mechanism and performance incentive mechanism to ensure the effective operation of internal control.This paper makes full use of the new comprehensive risk management framework,and systematically redesigns the problems existing in the internal control of H enterprises,supplementing the shortcomings of H enterprises in preventing risks and improving performance under the traditional framework.At the same time,this paper introduces the risk profile as a decision-making tool,and builds a new defense line based on the original three lines of defense,and builds a comprehensive risk management and balanced scorecard performance evaluation system,which has strong practical operation.