Research On The Optimization Of Internal Control System Of Enterprise A

China's sportswear industry has gained a good opportunity to expand the domestic market.In the face of strong market expansion competition,enterprise A,as A pioneer of domestic sportswear,must constantly improve its own internal control system,so as to steadily expand the external market.Starting from the development of the sports apparel industry in recent years and the optimization needs of internal control,this paper analyzes the feasibility of internal control optimization based on continuous audit in large sports apparel industry by combining the theories and application methods of internal control development at home and abroad.First of all,after a large number of domestic and foreign internal control literature reference and collation,combined with the actual implementation methods of enterprise internal control system,to find out the theoretical feasibility of continuous audit in the optimization of internal control system.Secondly this paper,taking A enterprise as the object of case study,the industry of the enterprise status and A status of enterprise internal control system is analyzed,combining with the characteristics of manufacturing enterprises,find out in the enterprise internal control system of the main problems existing in the implementation process categories,namely: sales and credit business,procurement and payment business,financial management and inventory management,and an analysis of the causes for this.According to the existing analysis to find the internal control principles and optimization path suitable for enterprise A,implement the five elements of COSO model into each specific workflow of the enterprise,find out the risk problems in the workflow,and use the method of continuous audit and the parameter setting of ERP system to propose solutions to the corresponding problems.Finally,on the basis of the implementation of the optimization program,the business module of enterprise A internal control,the quality of access to information and the internal control environment to provide corresponding safeguard measures,in order to promote the implementation of internal control optimization program more in line with the actual situation of the enterprise.This paper mainly through the method of case analysis,for the large manufacturing enterprises to provide some case reference for internal control optimization,for the trial and promotion of internal control optimization based on continuous audit provides a case reference.