Research On Problems Of Internal Control System Of Company D

Internal control under the risk management framework was once considered to be at the forefront of the current field of internal control research.However,many large foreign companies with sound internal control systems have not escaped the mergers and acquisitions in the context of the financial crisis.The control theory has been seriously questioned,which has led to in-depth research on internal control by researchers in related fields at home and abroad.The business development goal of the enterprise is to maximize the value benefits.The internal control of the enterprise should ensure that the enterprise can achieve the strategic goal.Therefore,how to skillfully combine the company's strategic goals with the internal control objectives is the main content that we need to study.Company D is a technology-based private enterprise.It is very important for internal control,so the company has established a corresponding internal control evaluation system.However,because the company lacks relevant experience and many systems are not perfect enough to be optimized,it is of great significance and value to explore D's internal control system.The content of the thesis consists of five parts.The first part is an introduction,which briefly introduces the background and significance of the topic,and the related research summary at home and abroad.The second part is related to the concept and theory review.Firstly,the related concepts and five elements of internal control are sorted out,and then the risk is introduced.The third part uses the questionnaire survey method to investigate the current status of D company's internal control system.The fourth part,combined with the results of the questionnaire survey,analyzes the problems and causes of the internal control system of Company D.The fifth part puts forward the countermeasures to improve the internal control system of D company by using the previous theory.The research in this paper points out that the problems existing in D's internal control system are mainly due to weak internal control environment,lagging risk management,non-standard control activities,weak information transmission and communication,and inadequate internal supervision.In view of this,this paper proposes improvement suggestions from five aspects:strengthening internal control,enhancing information communication efficiency,optimizing D company's control activities,establishing effective risk management mechanism,and improving the company's internal control environment.Among them,the internal control system for improving the company's internal control environment proposed to increase the internal control system related to finance,budget and personnel,clarify the functions of the internal audit department of D company,improve the internal control awareness of employees as soon as possible,and establish an effective risk management mechanism to strengthen all employees of the company.Risk awareness,sound internal and external risk management and control mechanism;optimization of D company's control activities proposed to establish a scientific and rational procurement budget management mechanism,improve the management and control system for suppliers,establish an informational logistics distribution system,standardize inventory three The process of improving information communication has proposed improving the company information management system and improving the four types of information communication channels.Further improving the internal control system of Company D has proposed to strengthen the monitoring and management role of the board of directors to ensure the independent development of the internal audit department.