A Investment Guarantee Company Internal Control Case Studies

Guarantee industry is internationally recognized as a high-risk industry, in recent years, the problem cases occur frequently, such as "Beijing zhongdan incident","Hebei melting bankruptcy event" and so on, all exposed the guarantee enterprise internal control problems. Now to guarantee the company risk prevention and risk management problems of related research is more, but in the guarantee company internal control of the related research is less, in this paper, A investment guarantee company for case study, in order to perfect the internal control system, improve the overall management level.This paper on the internal control of the relevant literature is reviewed, based on the related theory of internal control, the integrated use of literature review method, conversation investigation and case analysis method, first of all A investment guarantee company’s existing internal control system from the control environment, risk assessment, control activities, information and communication, internal supervision and so on five aspects carries on the analysis, combined with the guarantee the risk characteristics of the industry, for it analyzes the defects of internal control, and to the enterprise internal control basic norms and related guidelines "and" financing guarantee company internal control guidelines "as the basis, the problems existing in the internal control system of A company and defects to improve and optimize.By means of A investment guarantee company internal control system of research and analysis, found the risk of internal control of the company points are lack of risk management culture in the construction of enterprise culture, budgeting method is not scientific, lack of budget implementation process control, budget evaluation system is not sound, and guarantee business operation risk control disconnect, etc. Against these risks, based on the COSO internal control framework as guidance, combining the theory of internal control and the financing guarantee company internal control guidelines", to improve the budget control system, and redesign of budgeting method, the business approval process and increased the risk management process after review and list of clients to establish credit files and risk methods and Suggestions, in order to perfect the internal control system of A company.