The Research On Internal Control System Of HY Corperation

Internal control is a difficult problem in enterprise management at present.If the internal control of an enterprise is failure,it will lead to frequent occurrence of operational risk,which will not only cause internal chaos and management failure,but also bring external regulatory risk,market risk and even reputation and economic loss.Therefore,internal control is particularly important for an enterprise.At the same time,the state also puts forward the basic requirements of internal control for enterprises.Financial enterprise attaches great importance to the product risk management,and ignore the management of internal control system,so there are common improper internal control,such as internal control gap,and process missing.Especially for non-traditional type of financial institutions,for the whole industry development is not mature yet,they face more complex regulatory environment and internal problems.This thesis take the non-traditional financial institutions HY company as an example,and based on the five elements of COSO internal control framework--the control environment,risk assessment,control activities,information and communication and internal supervision,to study the company's internal control system construction,to analyse the current problems existing in the internal control system,and propose solutions to perfect the internal control system,by completing the internal management system framework,perfecting the system of information isolation and accountability system,adjusting the company organizational structure,establishing the management committee of internal control,strengthening the management of the internal control management,and strengthening the internal control training for staff,etc.The research in this thesis has practical significance to the internal control of HY and other similar non-small and non-traditional financial institutions.