| As an important tool of enterprise management, internal control is mainly to improve on the operational management level, to control operation risk, to promote sustainable development of enterprises, to maintain the order of the socialist market economy and to safeguard public interest. In recent years, with the emergence of the financial scandals of some large enterprises both in China and abroad causing the more concern on organ ization of corporations and companies to the public, people concentrate on the internal control of the enterprise unprecedentedly. However, lots of domestic research of internal control focus on the theoretical level that interprets theoretically the impac t upon the company’s overall business circumstance and the influence to the public based on the United States COSO criteria, "Sarbanes ——Oxley act", China’s "enterprise internal control basic norms" and three supporting guidelines(the documents), and such domestic research is lacking in the research on which is based the application of theoretical results relating to above-mentioned the documents to guide the construction of internal control in a specific company. As the result of this situation, this paper will take the existing internal control of the specific company as the research object, and try to establish a set of internal control programs which conforms to the concepts of COSO and meets the requirements of “the enterprise internal control basic norms" and three supporting guidelines, for the purposes of providing a reference for the establishment of internal control of enterprises and being a help to others who study the application of internal control.This paper selects the internal control of the sales business of WYZC company, a pharmaceutical enterprise, including customer management, price management, rebate and discount management and contract order invoice management as the research object. By means of such methods as on-site interviews, walk-through test, control test and other internal control evaluation programs is to understand the internal control of WYZC company, and by establishing risk control matrix is to compare the actual internal control with control goals and expectations of control program, to find out whether there are differences, to analyze the existing defects in the internal control. Hence try to redesign the above-mentioned internal control programs, so as to help WYZC company improve the effectiveness and efficiency of opera tion, and to ensure that WYZC company operates in compliance with the provisions of the law, and the reliability of financial reports. According to the actual circumstance of WYZC company the programs of internal control implementation, supervision and feedback are formulated, to make the redesigned internal control down-to-earth, and to keep on update according to the change of the circumstance and the transformation of operational strategy.In order to improve the practicability of research results, some materials in the internal control of sales business of the paper have been borrowed from sources of other pharmaceutical subsidiaries of its parent company WYJT according to the requirements of the research, to do this is to make better achieve purposes of the paper. |
