Study On Internal Control Of Company X Baseid On Risk Management

Today,internal control plays an increasingly important role in the enterprise.A sound internal control system can effectively reduce corporate risks and protect the production,operation and sustainable development of enterprises.The development of internal control theory is a long and complicated process.Until the emergence of the "risk management integration framework",the internal control theory has been developed to a new height,and now it has developed into a new era of risk management and corporate governance integration.The internal control research of "internal control based on risk management" is of great significance to its practice and theoretical development.Although internal control has been promoted for a certain number of years in China,the construction of the internal control system of traditional state-owned enterprises is still in the exploration stage.Most of its internal control work tends to be a form,and there is no substantial progress.Along with the development of society,more and more theoretical fields and internal control have combined to promote the development of internal control theory.The scope of internal control has gradually expanded.When internal control becomes synonymous with"management," more and more companies can't.just rely on internal control as one of their own needs.The integration of risk man,agement and internal control has become an inevitable trend in many directions of the development of internal control theory.The author consults the relevant internal control and risk management literature materials,based on this,taking X company as the case study object,through the field investigation to understand the perfect situation of X company's internal control,and using fuzzy comprehensive evaluation method to control the internal control of company X.Conduct an evaluation.The evaluation results show that there are some problems in the internal control of Company X.For eXample,the risk management awareness needs to be improved,the degree of correlation with performance is low,the technical support of strategic objectives and forecasting evaluation mechanism is lacking,and the key risk control measures for key businesses are not perfect.On this basis,under the guidance of the new release elements of the COSO risk management framework,the author uses the new ERM risk management framework to optimize the internal control of X company.The main content is to establish and improve the risk information database,quantitative and qualitative risk assessment model and early warning system,so that X company's internal control is more complete and mature in risk,and reduce the risk of Company X.Established the internal control system of X company with risk management as the main direction,providing strong support and guarantee for X company.