Study On Internal Control Of W Company Under Strategic Orientation

With the acceleration of the process of world economic integration,enterprises are facing increasing competitive pressure in the market economy.How to fully enhance the comprehensive strengths in the wave of economic development is an urgent issue to be solved by more and more enterprises.As an essential means of enterprise management,internal control involves all aspects of enterprise development.Only by fully improving the internal control system and framework,enterprises can fully and effectively enhance the comprehensive strengths and achieve the strategic goals.This thesis takes the W company as a case,to study the internal control of enterprises mainly from the perspective of enterprise development strategy.The article first introduces related concepts and basic theories,and then conducts a comprehensive survey of the current situation of W company’s internal control.On this basis,it analyzes the current problems in W company’s internal control,and combines the company’s current development strategy to address the problems.Corresponding suggestions and improvement plans were put forward,combining the strategic objectives with the five elements of internal control,analyzing the elements one by one under the strategic guidance,and constructing the most effective internal control framework.Finally,through research and analysis,it came to the conclusion that the construction and improvement of W company’s internal control should be carried out around the company’s development strategy goals,starting from five aspects: environment control,risk assessment,activity control,information and communication,and internal supervision,combining timely optimization of different strategic goals at different stages of enterprise development.This research provides a reference for the optimization of internal control proposed by W company,and also provides a reference for the construction of internal control of other enterprises.