Research On Internal Control Of H Commercial Management Company As A Small Private Enterprise

At the beginning of this year,Norms of Small Enterprise Internal Control started to implement officially.In this document,it mentions that this norm can help small enterprises to improve the management skill level and anti-risk ability,so as to expedite the development of the enterprises.Comparing to the medium and large enterprises,although small enterprises are also facing complicated managerial decision making issue,and more powerful government regulation,they are still different from the medium and big enterprises in applicability and cost-effect consideration.As for the small enterprises which account for the overwhelming majority of enterprises in our country,especially for the small private enterprises,research on internal control has significant meanings.This thesis takes H commercial management company as the research object,which is researched in the frame integrated with COSO internal control theory,Basic Norms of Enterprise Internal Control and its guidelines and Norms of Small Enterprise Internal Control for small private enterprises.It starts by introducing the business environment of the company to establish the internal control objects based on the strategic object of the company,then to use the objects to determine the internal control problems.After that,it analyzes the problems with internal environment,risk assessment,control activities,information and communication,and monitoring activities,called the five elements of the integrated frame,among which the risk assessment are divided into four factors: objective setting,risk identification,risk analysis and risk response.Furthermore,based on the element analyses above,it designs the control activities by separating between the company organization level and the business activity level,and designs the implementing plan and effect evaluation program,which combines to make H company more effective in management,more capable of making decisions and preclude the compliance risks.