The Evaluation And Optimization Of R Enterprise’s Internal Control System

In recent years,due to failure of internal control businesss failure appears constantly. Combined with the deep reform of management system,now the theory and practice pay more and more attention to the effectiveness of the internal control. In 2008,five ministries jointly issued the "enterprise internal control basic norms". In 2010,they jointly issued the "enterprise internal control application guidelines", "enterprise internal control evaluation guidelines", "enterprise internal control audit guidelines",which offered guidelines to internal control of enterprise of our country.Since China’s reform and opening,traditional retail has expanded its scale and innoved its business model, but many companies ignored the construction of internal control, which lead to the weekness of internal control. R company is one of the traditional retail enterprises.By investigation,I found that its internal control evaluation system has not been established and the internal control system also had many problems.In this paper, with the method of case study, I have studied the internal control method of R company which is part of traditional retail. First of all, I summarized the history of internal control; the concept of internal control; the evolution of internal controls and the framework of internal control.Then, by learning from the research results of previous research results, I studied R company by using methods of case studies. The case study followed the following steps: Firstly, I introduced the present situation of R company’s internal control method; Secondiy, I built a nternal control evaluation system which is suitable for R company’s actual situation.The indicators of the evaluation system selection are as comprehensive as possible which included qualitative indexes and quantitative indexes. Qualitative indexes started from the five basic elements of internal control system.According to the practical situation of R company and internal control evaluation guidelines,I subdivided the five elements into a number of secondary indexes and used the scoring method. I choosed quantitative indexes which reflectded the risk of enterprise which included profitability, operation ability, debt paying ability and development capacity. Thirdly,by using the internal control evaluation system,I evaluated R company’s internal control system. According to the result of evaluation, I analyed the defects of R company’s internal control method. Finally, I optimized the R company’s internal control system, and put forward the safeguards.Next, according to the study,I drawed the conclusion of this article.This article research results can help to R company perfect internal control system, improve the management level and risk management ability. At the same time, The internal evaluation model and the the framework of internal control for R company of internal control construction has important significance for other traditional retail enterprise...