Research On The Internal Control Program Of Monetary Capital Of Company B

With the development of the real estate industry,the real estate brokerage industry has shown a rapid trend of development,but the low entry threshold makes the industry more competitive.How to provide better service than competitors is a major issue for the real estate brokerage companies.Due to the characteristics of high liquidity,monetary funds are prone to fraud in the operation process of enterprises.Therefore,how to strengthen the management of internal control of corporate monetary funds is related to the operation and development of enterprises.In this paper,the study is made by combining fieldwork with literature research and is founded on principal-agent theory and risk management theory,from B company monetary fund income and expenditure processes,authorized examining and approving process as well as the reconciliation process four aspects to comb its internal control system.The fuzzy comprehensive evaluation method is used to obtain the score of each element of the internal control of the company’s monetary funds,and discovered that in the internal control of money funds in Company B,there are incompatible positions not separated,low efficiency of internal control of assets,lack of information sharing in the industry and finance department,security risks of bank electronic settlement,and low and superficial internal supervision efficiency.The reasons are the failure of the external supervision mechanism,the lack of internal human resource management and the lack of management awareness in the control environment;lack of the evaluation of dynamic mechanism in risk assessment;the information communication lacks the perfect information exchange transmission mechanism;the lack of attention to prior supervision in supervisory activities leads to.In view of the above situation,this paper proposes that Company B should strengthen the prior supervision of the revenue process of monetary funds,increase the review process of expenditure,and make all expenditures open and transparent.Improve the internal control environment,clarify the responsibilities and authority of different positions,strengthen the training of financial personnel;choose the right method of risk assessment,implement the risk dynamic supervision,improve the ability to respond to risks;improve internal control activities,enhanced processes for granting of authorizations and approvals and management of bank accounts,bills and seals;construct an effective information communication platform and use anti-fraud mechanism to ensure the authenticity of information transmission;strengthen the internal supervision of enterprises,improve the auditor’s independence and audit efficiency,promote the implementation of the internal supervision system through the system of incentives and punishment,do the mutual supervision and restriction between departments.Finally put forward the safeguard measures from the system and culture.It is hoped that it will have some informative and informative value for the optimization of internal control of monetary funds in the same industry.