Scheme Design Of The Internal Control System Construction Of Qujiang Cultural Industry Group

Internal Control has always been an important management process, and it is also the basic and guarantee method to management an enterprise effectively. Currently, Qujiang Cultural Industry Group has entered a critical development period, and the existing internal controls still have many weakness and risks, which is an urgent need for the improvement of internal control elements that already exist.This paper mainly studied the internal control system of Qujiang Cultural Industry Group. According to’The Basic Norms Of Internal Control’and ’Supporting Guidelines for Enterprise Internal Control’, Comparing with the internal control exists, it attempted to analyze the main design and implementation problems of this enterprise. It also put forward an improved construction scheme which five factors of the COSO report was taken as the main control points:internal control environment, risk analysis, internal control activities, information and communication, supervision.The significance of this study is the case analysis and problem solving, at the same time this study is a certain practical significance for Qujiang Cultrual Industry Group to establishing an improving internal control systems.