The Research On GapFill Model Under Internal Control

Labor movement between cities become common with the economic globalize and develop.Labor intensive industry developed rapidly in China.With this,various labor methods became popular.Labor dispatch and business outsource become the important methods to use the external human resources.D conpany came to China from the US with the global economic development and had the first company in end of 1990's.The main business ofChina factory is the computer assembling.Its nature of the business still be the labor intensive industry.Labor structure is more important to D company's production efficiency and production cost.It is always using permanent employee plus outsourcers as the labor structure of China factory.It is more flexible and lower cost under such structure.But With the publish of China Labor Law?Labor Dispatch Temporary Regulation?,there have some challenges to china fectory labor structure.The outsourcers in the original China Factories labor structure are easily to be deemed as "False outsource?Real dispatch".And it is difficult to determine the nature of the "outsourcers" in china factories.So we will discuss how to find a solution to sure the regulatory compliance?higher production efficiency and lower production cost in this article.By leveraging US similar industry experience,"Gapfill" model is imported into China and used in D's China factory firstly.And based on the internal control theory,combined with D company's internal control structure,Internal control manager involved into the project from the beginning,she helped to evaluate the risk and score the risk of every solution When the solution locked into Gapfill model,internal control manager helped to build up the process,identified 31 checking points and took the self-check before the project launched.