Research On The Integration Of Internal Control And Quality Management System In Y Company

Under the great pressure of economic downturn, China’s enterprises face a fall in demand for international trade and domestic double trouble, suffering the huge pressure of competition. In order to enhance the core competitiveness, hone the product or service,avoid risk,improve management level,achieve the development strategy, more and more enterprises realize the importance of management control system, so they have introduced and established the ISO9000 quality management system and the internal control system. The two management systems play an important role in the operation of the enterprise, but also cause a lot of problems, such as overlapping management, resource waste, increasing management cost and ineffective management. In this context, if we can integrate the internal control and quality management system, forming an integrated system The problems mentioned above can be solved. The issue of "How to integrate the internal control system and quality management system " is a very important problem for China’s enterprises.Basing on the literature to sort out and research, From internal control theory, quality management system theory and management systems integration theory, This article considers that the integration of internal control system and quality management system is necessity and feasible. According to the practical situation of Y company, researching on internal control quality management system handbook and management handbook, author recommends Y company to integrate internal control into quality management system, so that can set up integrative total management and control system. The integrated approach including construction procedure integration, organization match, document integration, integration of audit and integration of continual improvement. As a result of integration, Y company could unify management approach, simplified file, enhance the operability of files, improve management efficiency and reduce management cost. Eventually improve the comprehensive management level of Y company.