Research On Internal Control Issues Andgovernance Of CZ Company

Internal control is an important means of strengthening system operation in modern enterprise management. In the world of economic integration and the process of increasing enterprise management level, the importance of this technique is more and more significant. Internal control has become an important symbol of modern enterprise. The American COSO organization defines internal control as process taken by enterprise’s board of directors, managers and staffs to ensure enterprise operating results in the objectives of financial reliability, the operational compliance of the act. Generally, internal control contains five main factors including environment, risk, activity, information and supervision, so that internal control is embedded into every aspect of enterprise management and combined with the operational activities effectively.Starting from the concept of internal control, this paper breaks down key factors of internal control into multi dimensions, analyses the current problems existing in the CZ Company with combination of the current situation of internal control operation, puts forward strategies and suggestions relating to further improving internal control of CZ Company. Following the thread of internal control problems and suggestions The main thesis is the clue on CZ company internal control problems and suggestions for improvement, the main idea is found to the problem, to solve the problem, to explore a suitable for the development of the company internal control system, the formation of conforms to the characteristics of the company’s internal control system. The first chapter is introduction, raising questions and the meaning of research, pointing out the present research situation of internal control. The second chapter introduces the relevant theories of internal control. The third chapter analyses in detail the present situation of internal control and problems in the CZ Company. The fourth chapter puts forward suggestions of solving problems of internal control, forming an internal control system in line with the company’s characteristics. The fifth chapter introduces some methods in terms of continuously improving effectiveness of internal control in the company. The sixth chapter is conclusion and prospect.