Research On The Optimization Of Internal Control In A Enterprises

Internal control is market economy are now known as a concept, citing the COSO report, that internal control is a corporate board of directors, managers and other staff to implement, operating efficiency, financial reporting reliability, the correlation law follow goal of the process to provide reasonable assurance.China currently has in the internal control has a lot of fruitful research, but the lack of some practical operation scheme of, this paper taking a enterprise as the research, through field observation and investigation of audit to analyze the status of current internal control in a company, analysis of a enterprise internal control system in the presence of, analyze the existing reasons of these problems, and then to a company explore a set of internal control of the concrete operation scheme optimization, and other domestic enterprises to optimize the internal control to provide a reference.A enterprises and most of the domestic enterprises, the establishment of their own set of internal control mode from, but the management efficiency of the enterprise and the control of the risk of operation is still not satisfied with the results. In recent years a enterprise happened participation units Bus Co., Ltd. bus fare stolen events, passenger station wage handling personnel inflated personnel embezzle part of the wages of events, company repair plant in inventory management is not standardized, procedures for the handover caused by material shortage events, a subsidiary of the public make production, operation and management irregularities caused by subsidies for the losses of the audit by the question of enterprise operational risk events caused certain effect to the development of enterprises, managers also in an attempt to improve the methods of management to prevent similar incidents from happening again.In the author’s opinion, the current internal control of A enterprises is still too rough and mediocre, and is not enough to meet the current and future challenges of the enterprise. In this research, the author pays special attention to two questions:one is why we obviously make the system a lot, but in the end the system not in risk aversion play a role is what reason let seemingly perfect system becomes a mere formality, not to implement. On the other hand, the author deeply felt that human factors in the enterprise internal control has a very special significance. In the enterprise’s internal control, we often focus on the implementation of the construction and management of the system, but often overlooked the talent is the system construction and management of the implementation of the final implementation, for human factors research, in this paper, another very important aspects.Of course, relying solely on an internal control system is difficult to allow enterprises to sit back and relax, let the internal control play the biggest role, but also need a lot of security factors, this paper also analyzes the security factor.