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Research On Internal Control System Based On Risk Management In QiMing Information Technology Co.,LTD

Posted on:2014-11-19Degree:MasterType:Thesis
Country:ChinaCandidate:X Q ZhouFull Text:PDF
GTID:2269330401481429Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of modern enterprises, the increasing maturity of the securitiesmarket as well as the increase in cases of economic fraud, internal control has graduallybecome an important part of modern organizational and management structure, it is themechanisms and processes to ensure a sustainable development of enterprises. The theory andpractice of modern enterprise management shows that corporate management must be startedwith the establishment of the perfect system of internal control,and all of the managementactivities of enterprise can not be separated from it.At the same time,with the continuous improvement of the understanding of theimportance of internal control and risk management, internal control practices have beendeveloped to a new era in the integration of risk management, corporate governance.In thepractice, internal control and risk management have been integrated, but there is no uniformnorms of government regulators. In this case, it is necessary to set up not only a riskmanagement institutions, but also an internal control mechanism.But taking into account theboth of the requirements would lead to the facts that enterprises are facing a loss dilemma. Somany companies in the specific practice will face the problem such as what is internalcontrol,where is the border of internal control, what is the relationship between internalcontrol and risk management,what is the content of internal control.Those are a series ofinternal control difficult problems in the theory and practice which need to be given ascientific, systematic and comprehensive answer urgently.In this paper,it based on the "Internal Control Basic Norms","Enterprise Internal ControlGuidelines, and “Enterprise Risk Management-Integrated Framework”,combing the mainframework of internal control from its definition, main object, contents andprinciples;Secondly,it had discussed the relationship between internal control and riskmanagement, thinking that under the inevitable trend of the overall risk management, both ofthem should be fused,in the same meaning of the establishment of the internal control systembased on risk management; Then,it gave a brief introduction of the case enterprise-QimingInformation Technology Co., Ltd., and focused on the design and operation of the internalcontrol system based on risk management,including the analysis on goal setting, riskidentification, risk assessment, risk response and control activities.It also summed its practicalexperience in the integration of the internal control and risk management systems; Finally,itgives some positive measures to improve the internal control system based on risk management, whichis based on effectively learning from the advanced experience of Qiming from the personnelcontrol, financial management,risk warning,aiming at providing a reference in the field oftheory and practice.
Keywords/Search Tags:Internal Control, Risk Management, Cash Flow, Risk Warning
PDF Full Text Request
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