Research On The Internal Control Issues Of The Esudai Company Based On The Analytic Hierarchy Process

Peer-to-peer lending means a loan relationship based on the network.The business model about the combination of internet and finance has been appreciated highly by micro credit companies. It seems to be a trend of booming development. The widespread using of the network made this kind of loan more popular, and attracted lots of attention of potential customers. However, more and more question platforms make intelligent investors step back. Because it's like playing chess, one false move may lose the game.There are 64 platforms arising various issues in January,2017 alone. The occurrence rate of problem platform continues to be higher.For P2P industry, the urgent need is to find out the problem and regulate the operation. The whole industry is made of countless individuals. If you want to cure the whole, just start from individual.Esudai, which is an old P2P network lending platform in China, has been investigated on May 20,2016, and then published illegal behaviors by police, such as capital pool, fake objects. The whole P2P industry was shocked overnight. Choose the Esudai company and analyze from the following chapters mainly:In the chapter of Introduction, discuss the research background and define the significance of subject. Then conclude the literature at home and abroad, show the research framework and logic thinking of this thesis.Chapter one, explain industrial concepts and describe Internal Control theory.Chapter two, analyze the event of the Esudai platform. Research the basic information of the Esudai platform which has typical questions, and analyze business model and organization structure. And then use AHP and FCE to quantitative grade the internal control of the Esudai.Based the empirical results, research five elements of Esudai's internal control respectively, then locate the poor link and analyze the causes of formation in chapter three. Chapter four, make suggestions directly to the operator on how to improve it.In the last chapter, make a summary about the whole thesis, and raise questions to be studied in the future.The article aims at sound alarm for the platform which has the same problem about internal control by the research on esudai platform. If you don't want to repeat the mistakes,it's necessary to rectify the defects timely,and reform the internal control system.