Study On Internal Control Of Sales And Collection Of L Company From The Perspective Of Audit

With the advent of the global new economic model,financial fraud cases of various companies at home and abroad have occurred frequently in recent years,and business activities of enterprises have been adversely affected.Sales and collection cycle as an important link of enterprise management,to explore the internal how to establish and perfect the internal control,good sales and payment so as to improve the authenticity of financial statements information,avoid and control risk,improve the quality of internal control,strengthen the business level,promote the enterprise steady development,has become an urgent need to study the problem.Pharmaceutical companies as the research object,this article selects L to sales and collection cycle internal control auditing financial statements and other related theory as a guide,using the method of questionnaire,the perspective of audit to the enterprise sales and gathering the two aspects of the internal control design and implementation in the investigation and analysis,and puts forward countermeasures and Suggestions on existing problems,to ensure that L company sales and gathering the legitimacy of the business accounting and the fair sex.In the process of investigation and research,there are mainly the following findings: the company in the design of internal control in the current staff training mechanism is not perfect,reward and punishment system and salary management is not reasonable,risk assessment system is not strict,internal supervision mechanism is not perfect and other problems;In the aspect of execution,there are some problems,such as lax approval of sales plan authorization,weak customer information,unreasonable credit management,unreasonable accounts receivable management,irregular accounting system control and unreasonable sales assessment.In view of the above problems,this paper puts forward that the internal control design of sales and collection should strengthen the establishment of staff training mechanism,increase the strength of talent attraction;Improve the staff appraisal system,improve the salary distribution mechanism;Improve enterprise risk awareness and build risk warning system;Establishing information exchange system to enhance information communication;Improve the internal supervision mechanism,clarify the responsibility of the main body and other recommendations,in the implementation of the proposed strengthening of the examination and approval process,the establishment of a dual security system;Strong customer credit management,regular assessment work;Implement reasonable incentive policies and paymentcollection process management;Separation of incompatible positions,timely grasp of accounting information;Clear sales assessment methods,timely inspection of the missing and other recommendations.In addition,in view of the potential risk of major misstatement of relevant financial reports in the link of sales advance payment,this paper puts forward Suggestions and measures to strengthen the supervision function of the internal audit department of the company and pay attention to the hiring of accounting firms with strong sense of responsibility and high professional level for external audit.The above research provides a reference for strengthening the internal control of sales and collection of the enterprise,and has certain reference significance for other enterprises in the relevant industry to operate stably.