Study On Internal Control Of L Electric Appliance Co.,LTD

In contemporary social and economic environment, the internal control plays an extremely important role in company’s daily operation, mainly including enterprise in daily operation and management in the process of self adjusting and constraints. If there is a reasonable internal control systems of enterprises is an important factor in its success or failure of business activities. In the process of the daily management of the enterprise internal control is an indispensable link, has obvious effects the smooth development of the company. To regulate reasonably in line with the company in the actual situation of enterprise operation and management of internal control system is a risk the key to ensure the security of the enterprise to conduct business.L electrical appliance co., LTD is the production of small home appliance and is responsible for the production, sale and transport of small and medium-sized enterprises, but because there is no set up reasonable and effective internal control system, seriously restricted the L electric company daily management, to the health of the further development of causing very bad influence. So, this paper tries to probe into the analysis of the company’s management mechanism and operation mode, deeper understanding of the company’s internal control situation, the investigation methods including questionnaires, enlist the help of a legal adviser, on-site inspection, query the company’s internal management documents, etc. The problems of the company, using the five elements of COSO analysis method to study, including risk management, internal environment, internal supervision, control activities, information and communication,etc. The study found that the company’s internal control situation is not optimistic, which we put forward some Suggestions and measures to solve them:Optimize the environment of company internal management, strengthening the construction of risk management and implementation, improve the state of organizational communication to speed up the information system construction, methods of improving the capacity of internal supervision, hope to be able to offer L electric appliance co., LTD.The internal management of the beneficial reference and reference, to optimize the company’s internal control mechanism and the management level.