Research Of The Internal Control Of The Sales And Receivables In The IT Environment

With the continuous development of the information and technology accounting, enterprisefocuses on the normalization, information technology and timeliness of the internal control. Internalcontrol will be needed to support IT environment. Information has a significant impact on theinternal control.From the point of vies of the risk management, sales and receivables are one of the complexand difficult risk aspects in the enterprise. They include a variety of risk factors, such as the corruptconduct in the operations, poor credit customers, bad debt losses and so on. However, in theincreasingly fierce market corporation, the sale is the leader in the business operation. Increasingsales and expanding market share are an impact strategy for enterprise to live in an invincibleposition. No sales no production. Therefore, it is essential to optimize the enterprise sales andreceivables in the internal control.This thesis is based on the internal control of the sales and receivables in the IT environment.Combining with the specific practices of the ABC Company and the analysis of the existingproblems in the ABC Company, the thesis raises out the recommendations for improvement.