Research On Internal Control System Construction Of Z Company Under Digital Background

The rapid rise of digital technology and the long-term impact of COVID-19 since 2020 have pushed the development of digital economy based on digital technology and accelerated the digitalization process of the whole country and even the whole world.In China,digitization has been at the height of national strategy.The State Council issued the "14th five year plan" for digital economy development in January 2022,which clearly puts forward the requirements for enterprises to accelerate digital transformation and upgrading from the aspects of digital thinking,ability and business.In the future,enterprise digitization has become a must for enterprises.As the core of internal supervision and management,the construction of internal control system is a favorable guarantee and important means for the sustainable development of enterprises.Therefore,the research on the problems existing in the construction of internal control system under the digital background has become an unavoidable focus and difficulty related to the sustainable and high-quality development of enterprises and even the future survival.Therefore,this topic has certain research and application value.Through sorting and studying the existing domestic and foreign literature on Digitization and enterprise internal control,and combined with the results of field investigation of Z company,this paper analyzes and studies the problems existing in the construction of Z company’s internal control system under the digital background,studies and discusses the causes of the problems,and puts forward countermeasures and suggestions to solve the problems.In this paper,on the structure is divided into six chapters.Among them:the first chapter is the introduction;The second chapter is the review of the research status and related theories;The third chapter is the investigation and analysis of the current situation of Z company’s internal control system construction under the digital background;The fourth chapter is the analysis of the problems and causes of the internal control system construction of Z Company under the digital background;The fifth chapter is the countermeasures and suggestions to solve the problems of internal control system construction of Z Company under the digital background;The sixth chapter is the conclusion and prospect.Through investigation and research,this paper finds that the internal control system construction of Z company mainly exists in the digital background:employees’ cognition of the internal control system construction is generally vague;The digital construction of internal control system does not match the working mode;Limited interconnection and sharing,and there are still "data islands";Over reliance on platform suppliers;Digitalization brings new risks and other problems.Analyzing the problem from the perspective of the five elements of internal control and investigating its reasons,it is found that the main reasons are: the traditional and conservative management concept;Unreasonable talent structure;Lack of "digital gene";Lack of systematic concept;The supervision object presents new characteristics,etc.In this regard,this paper puts forward the government policy driven mechanism and system innovation;Establish a people-oriented talent management mechanism;Give full play to the technical support and guarantee role of digitization;Strengthen the autonomy and controllability of digital applications and platforms;Strengthen digital application and supervision.