The Case Study On Internal Control Environment Of YK Company

Through the study on the YK company’s Internal Control Environment,from the Angle of the port industry itself,draw lessons from domestic and foreign advanced internal control theory,the development of the port industry in our country Internal Control System,realize the sustainable development of port industry.This article first through the three cases of YK company,analyzes its Internal Control Environment and research,found in YK company development strategy,organizational structure,corporate culture,human resources,social responsibility and the fraud management exist loophole,lead to internal control failure.Secondly,this paper analyzes the reasons for the loopholes in the Internal Control Environment of YK company,and thinks that the reason is mainly because of the problems in the design and operation of the Internal Control System.Finally,this paper put forward Suggestions for the improvement of the Internal Control Environment: YK company shall establish Internal Control System of keeping pace with The Times,strengthen the Internal Control System of synergies,to establish scientific and rational Internal Control System,strengthen the Internal Control System of constraint mechanism,perfect fit in the organizational structure of enterprise itself,choose to suit oneself enterprise development strategy,establish a positive enterprise culture,improve the enterprise human resources policies,implement the social responsibility behavior,pay attention to the essence of the fraud management Effectiveness and so on.