Research In Internal Control Environment Of XL Group

In modern society, the situation of commercial enterprises’development has a very important effect on the whole economic development. As the domestic retail industry leader---XL group, its development is closely related to our daily life. The internal control which is an important factor affecting the group’s development will undoubtedly become a point of our attention. The internal environment is the fundamental element of the five enterprise internal control elements. How the enterprise internal environment going directly effects the performing of enterprise internal control, a slight move may affect the whole internal control. The thesis researches the group’s internal control, analyzes the present situation, describes the problem, finds out the reasons, and finally puts forward some countermeasures mainly from the internal control environment, which is the most basic, important element within the five elements of internal control.This thesis analyzes and acquires the data of internal environment through the researching of the group, at the same time, by asking the manager and junior staff to understand the basic situation of group internal environment. The thesis mainly analyzes current situation of the internal environment of XL group from five aspects, including organizational structure, human resources, development strategy, enterprise culture and social responsibility from the definition of internal control environment of the Norms of Internal Control Guidelines. We find problems in all aspects and the reasons of them by analyzing the current situation and also put forward the corresponding countermeasures to solve the existing problems.The purpose of this thesis is to improve the group’s internal environment, providing the full soil environment for the performing of group’s internal control. The improvement of group’s internal environment can enhance the competitiveness of the group, improve the level of group management, promote the long-term develop of the group through the improvement of group’s internal environment. At the same time, it can also provide improvements in material in the internal environment for the development of domestic and international business enterprises, promote the overall development of the industry.