Research On Design Of Critical Control Point Of Sales And Receivables Business In Daxun Company

A series of corporate scandals caused by ineffective internal control home andabroad make much attention which has been paid to the internal control effectiveness.Each department developed relevant policy in succession. However, the design isdifficult to effectively implement due to different criteria. Therefore, several relateddepartment， including the Ministry Of Finance, CSRC, CBRC, CIRC and theNational Audit office, jointly issued basic norms and rubrics of Enterprise InternalControl, to make unified regulation on internal control and its related content ofevaluation. At the same time, the SASAC issued notification about accelerate theconstruction of internal control system of the central enterprise, pinpointing that allcentral enterprises in our country will report its internal control evaluation to theSASAC from2014. Based on that notification, national grid put forward a series ofrequirements about improving the internal control system, including how to improvethe design about critical control point.So far, in the related theories on the internal control, how to determine criticalcontrol points is still in dispute. By taking sale and money collection transaction ofDaxun Company as research object, making use of current theories about design ofcritical control point and owing to blend the concept of management by objective andrisk management, and also use related methods of management by objective and riskmanagement into the process of determine critical control points skillfully. Theintegration of two kinds of theory manifest the definition of related internal controlconcepts under the risk control, and the implementation of risk management undergoal-directed concept, and the introduction of the internal control goal into riskassessment. In addition, the flexible use of methods its shown as target decomposition,the decomposition of business process, risk identification and risk assessment. Thecomprehensive application of multi-disciplinary conception makes the design of keycontrol points more accurate. Moreover, it can not only be the example ofoptimization design of critical control points for other corporate transactions, butalso to develop methods of risk assessment for other companies.