Research On The Internal Control Of XX Motor Sales Company Based On Comprehensive Risk Management

Since the outbreak of the epidemic at the end of 2019,under the impact of the epidemic and the accelerated evolution of the 100-year change,China is facing the triple pressure of contracting demand,supply shock and weakening expectations,and more and more companies are beginning to pay attention to the construction of internal control in enterprises while enhancing their corporate value.However,the key to the successful implementation of internal control in enterprises lies in the application of a systematic approach to comprehensive identification,control and governance,in order to avoid the various risks they are facing or to be faced,and thus ensure the achievement of corporate strategic objectives.There are more and more case studies on internal control at home and abroad,which provide more reference value for enterprises to accelerate the construction and improvement of internal control standards,so as to better resist internal and external risks and achieve their own goals.In this paper,we take XX Auto Sales Company as a case study.First of all,through the investigation and analysis of XX’s current internal control system,we find that there are certain problems in its internal control system and there is some room for improvement.From the five major elements of internal control,XX Company mainly has weak internal environment,unsound risk assessment system,unreasonable design of key business processes,poor information communication mechanism,and lack of supervision and feedback mechanism.These problems make the internal control work difficult and make it difficult to implement the business policy,which eventually seriously affects the development of Company XX.Secondly,according to the theoretical framework of internal control of risk management,this paper proposes specific improvement plans for the problems of internal control system of XX company based on eight aspects: improving internal environment,setting objectives scientifically,improving matter identification,improving risk assessment system,optimizing risk response measures,improving control activities,improving information and communication dissemination mechanism,and strengthening supervision and management,this paper proposes that XX Company can improve its internal control system from eight aspects.Finally,this paper proposes that Company XX can guarantee the implementation of the internal control system by strengthening the construction of the organization-based management system,enhancing leadership to promote the top-level design of internal control,and strengthening the role of information technology system support and guarantee.Based on the theory of internal control and risk management,this paper analyzes and researches the internal control system of XX Company,and proposes specific measures to optimize the internal control system of XX Company,which is useful for its rapid development and the realization of its future strategic deployment;meanwhile,it provides some reference for the construction of internal control system in the 4S store industry of commercial vehicle dealers.