Research On Internal Control’s Environment Of SG Horizon Mobile Company

In recent years, there are a lot of financial scandals in our country enterprise every year, internal corporate scandal, or corruption cases of government officials and so on.This caused the people to focus on internal control in enterprises and institutions strongly. Because the internal control’s environment is the basis of internal control, the effectiveness of the internal control’s environment play an important role for the company’s business and the whole enterprise’s operation. Control environment provides enterprise discipline and architecture, shapes corporate culture, and influences enterprise staff’s control consciousness.It is the foundation of all other internal control elements.This article used the questionnaire survey, integrating theory with practice and case analysis, carefully analyzed the internal control’s environment in the SG company, finding that certain problems do exist in the SG company. This article studies about one of SG company internal control elements which is the internal control’s environment for further discussion, through the form of questionnaire survey, using data analysis method, in-depth analysis the flaws in the seven key elements internal control’s environment of SG company, and giving reasonable suggestions. I hope to exert positive effects on the improvement of the internal control’s environment problems, and have guidance on other manufacturing enterprises.Writing this paper is divided into four parts: the first part is introduction, mainly elaborated this article researching background, researching purpose, researching significance, at home and abroad were reviewed and the researching content and methods. With the development of internal control and the development process the review at home and abroad in this paper expounds the internal control’s environment for everyone; the second part is the related theory, this part divided into the theoretical development of internal control and internal control environment system, giving the definition of internal control’s environment, and reiterating the importance of the internal control’s environment. The third part is the investigation and analysis of the present situation of the internal control’s environment of SG company.This part of SG company system is introduced briefly in the first place, including the organizational structure of SG company, their distribution, human resources and internal audit.Let the reader has some own first impression. And then through the questionnaire survey data statistics, analysis and comparison, obtained the SG company has certain defects in human resources, organizational structure, internal audit and distribution in liability.Then combining the internal control theory and the actual status of SG company, detailed analysis of the causes of SG company internal control’s environment. The fourth part is some Suggestions to improve the SG company internal control’s environment, in view of the above analysis of the problems and risks, providing a more reasonable solution for SG company, for example simplify examination and approval procedures for internal company, clear internal functions and provide training opportunities for internal auditors, etc., in order to improve the SG company internal control’s environment construction, achieve the goal of avoiding risk.