| Nowadays,the world’s economy is developing rapidly,the capital market is gradually improving,and enterprises have great benefits while also having many risks.Therefore,enterprises have realized the importance of internal control.Internal control plays an important role in business operations,for example,in avoiding fraud within the enterprise,bad debts,and loss of assets.This article takes the internal control of D company’s sales and collection business as an example,and combines the company’s industry nature and the actual situation of the company to conduct research and analysis.I hope this article can bring certain internal control optimization to the company.Reference valueThis article takes the internal control of D company’s sales and collection business as a research case,and optimizes the internal control of D company’s sales and collection business.In the writing process,it adopts relevant theoretical knowledge of internal control.Relevant business process methods,summarize and analyze the problems and defects of the company in the actual process design,operation and implementation,specific analysis of specific problems,to achieve optimization purposes.The research contents of the thesis are as follows.Firstly,the background and research significance of the world economic development are expounded.At the same time,the related internal control research theories of domestic and foreign scholars are systematically studied,and their views are further elaborated on the basis of predecessors.At the same time,using questionnaires,field investigations,interviews and other methods,the company’s internal control environment and internal control operation status analysis,while sorting out the internal control process of the relevant sales and collection business links,find design loopholes,system analysis D The company’s internal control defects are mainly due to factors such as imperfect corporate culture,credit risk assessment system,imperfect authorization and approval in business activities,and weak implementation supervision.Thirdly,in view of the specific problems existing,combined with the actual situation of the company,the internal control of the sales and collection business of the case company is optimized.The specific optimization is also the design,implementation and internal supervision of the process from the overall environment and internal control of the business.In three aspects,I hope that this article will be helpful to the development of D company’s internal control,and to other companies in the same industry. |
