Research On The Internal Control System Of A Company

The development of small and medium education and training enterprises is faced with the challenges of standardized operation and management,and the improvement of operational efficiency.In the past,the control mode for the prevention and prevention of property protection and the simple risk analysis can not meet the long-term and stable development goals of the enterprises.The research and establishment of internal control system suitable for small and medium training institutions is of great practical significance for controlling its internal operations and ensuring the survival and strategic development of such enterprises.Therefore,this paper selects a local national small and medium training enterprise,QN Education Technology Co.,Ltd.(hereinafter referred to as A company),to study the establishment of the internal control system.This paper first summarizes the internal control system of small and medium training institutions and the relevant domestic and foreign research.Then,through the field interview,observation and consulting data of A company,this paper investigates the internal control status of A company,and analyzes its "lack of internal control consciousness and knowledge"and "failure to set up the division of responsibility from organization." The problems of internal control ",lack of risk management mechanism","ineffective implementation of internal control activities" and "imperfect information system" were carried out.Based on the analysis of the causes of the problems and combining the practice of A company,the internal control system was proposed from the aspects of internal control consciousness,duty division,risk management mechanism,internal control activities and information systems.The scheme includes five aspects:improving the quality of internal control of employees,implementing internal control functions from duty division,improving risk assessment mechanism,strengthening the enforcement of internal control activities,and establishing an information communication platform.Finally,the corresponding measures are also put forward.