Optimization Based On Internal Company Under The COSO Framework A Control

In today's society, organizations are faced with many problems. With an increasingly competitive market, the complex macroeconomic environment, increasing policy updates, many uncertainties at any time will affect the company's own development. So companies need to enhance their core competitiveness in order to achieve strategic objectives, to ensure corporate health, sustainable and stable development. The effectiveness of internal control is reasonable and operation is to improve risk prevention capacity, a fundamental measure corporate strategic objectives. Internal control is an internal organization to achieve business objectives and improve the effectiveness and efficiency of the organization's business, to ensure reliability and accuracy of financial reporting, to ensure compliance of laws and regulations, and policies and procedures take Bian, corporate leadership and management relevant personnel departments in dealing with the production of interrelated business activities, mutual restraint of a management system, including a series in order to ensure the necessary administrative measures taken by the ordinary course of business. Currently, internal control has become a key part of contemporary business management. In the West, strengthening internal control of the business as early as in developed countries has become an important means of control of the company. In China, internal controls across the board, but in spite of all kinds of large enterprises have also already entered the era of internal control, but a considerable part of this experience of SMEs is still relatively lacking, there is a lot of space needs to be improved. In view of this, the paper COSO internal control framework to analyze the internal control issues.This paper outlines the content COSO internal control framework and within the framework of internal control advantage analysis, followed by the status quo A company internal controls and problems, through the control environment, risk assessment under the COSO internal control framework, control activities, information and communication, monitoring activities of the five elements of internal control, respectively A detailed analysis carried out, and finally control the A's organization structure, liquidity management and the establishment of internal audit agency proposed a series of other aspects of optimization measures.No study of this paper to build the internal control system, but chose to optimize internal control measures to be studied. A company's internal control for the problems, proposed measures to optimize the internal control theory and practice, the optimization of the A company's internal control, and the effective operation of internal control played a good role in guiding, SMEs have certain reference, helping improve the economic efficiency of enterprises.