An Analysis Of SN Company 's Internal Control And Its Improvement

Focusing on the research of SN company internal control present situation analysis and improvement research, from the concept, the evolution and the development of internal control home and abroad, this paper intends to give a thorough introduction of the theory study of internal control home and abroad. Until now, the theory of internal control has been gradually mature and complete, and can be consulted by the existing constructing model. The internal control- integrated framework(COSO- IC) puts forward the "three goals and the five elements" of the internal control. Enterprise risk management-integrated framework(ERM) puts forward the "five goals and eight elements" of the internal control. In our country, in the Enterprise internal control basic norms, internal control is defined authoritatively and comprehensively as the "five goals and the five elements", absorbing the essence goal of the COSO report and combining with our country economy and the present situation of the enterprise management. No matter which kinds of definition method, the internal control is the objective requirement to ensure the enterprise management legal compliance(legitimacy), the safety of enterprise assets(security), the truth of financial report and related information(authenticity), the insurance of the improvement of management effect, and to realize the development strategy(strategic goals). It has been widely used by more and more enterprises.Since 2012, SN company has constructed internal control system in the enterprise.The paper aims at introducing the internal control system construction of SN company in detail including control environment, risk management, business process control,information construction and communication, supervision etc. At the same time, it also states the significance and function of the construction of the internal control system for SN company, pointing out the defects and deficiencies in internal control construction. Itsuggests that SN company should put forward some measures to strengthen enterprise culture construction, strengthen the internal control consciousness of all of the staffs,improve human resources policies, expand the focus of the internal control environment construction, strengthen the management of “The Four Priorities”, strengthen the control of key areas of business activities.Enterprise internal control is a dynamic process which could be improved continuously. In view of the existing problems, the paper will put forward optimization and improvement suggestions of SN company internal control system, strengthening the construction of enterprise culture and the whole awareness of internal control construction,further strengthening and completing the internal control environment construction, and strengthening the management of key areas of business activities considering with the real fact and the management of "The Four Priorities”. These measures and Suggestions will further optimize the internal control environment, complete the system, avoid risk, and make SN company internal control system improved to the greatest extent.