A Study On The Internal Control Optimization Of The Xinsai Share Under The Informatization Circunmstance

Enron, WorldCom and other financial scandals make people gradually became aware of theimportance of internal controls worldwide, with the enactment of the SOX Act and the COSO framework,giving rise to an internal control heat. In this context, the country is also released enterprise internal controlbasic norms "and" Enterprise Internal Control Guidelines, and China’s listed companies mandatoryimplementation of the internal control system and internal control report disclosed in the annual report.Relative to the developed eastern regions, Xinjiang in the far western border of the relatively backward.When some companies have already established a system of internal control of the eastern Corps enterpriseinternal control is still in the exploratory stage. Xinsai share establish an internal control system inaccordance with the national requirements, and has invested heavily in the introduction of informationmanagement and control system in order to achieve their own strategic transformation goals. Newenvironment, the internal control system has not entirely suitable for the development of enterprises, how tocarry out the optimization of internal control, information systems and internal controls to combine, Xinsaishare is an urgent need to address the problem. To Xinsai share a case study the optimization problem ofthe internal control information systems environment, on the one hand can enrich academia case study onthis direction, on the other hand, can provide reference for Xinsai share carry out internal controloptimization project.This article is divided into five areas, the first part introduces the research background, significance aswell as domestic and foreign literature review; second part introduces the theory of internal control,information systems; Part III pointed out that the necessary internal controls to optimize the informationsystem environment and theoretical basis and optimization methods; fourth part is the case studies.Optimization method in accordance with the foregoing, procurement operations, information systemsmanagement, for example, the internal control optimization study; fifth part concludes. Summary of the fulltext and make recommendations.Through this research, we draw the following conclusions: the optimization of internal controls in theinformation systems environment should be based on the internal control manual,"internal control basicnorms, internal control guidelines as the theoretical basis, combined with the actual situation of theenterprises themselves, step-by-step optimization. Recommended Xinsai share carry out internal controloptimization project must establish internal control flow perspective, pay attention to the refinementprocess, business process control to every job; want to focus on the construction of the internal controlsystem of supervision and internal control assessment individual performance-related internal controlsystem to ensure the effective implementation of the internal control system of periodic inspection of thegang this sector; located in various departments, identify problems and timely reporting to ensure thedynamic nature of the internal control system.