Research On Internal Control Construction Of Caofeidian Z Company

With the good national policy,the number of small and medium-sized enterprises has been growing in recent years.The current concern of small-sized enterprises is in the lack of the internal control.The complexity of the economic environment brings more threats and challenges to small businesses.To improve the level of internal control is a basic work,and also an effective way of helping enterprises to enhance their ability of resisting risks,keep sustainable development and obtain more profits and competitive advantages.The article studies the problem of the intern control construction of Caofeidian Z Company.On the basis of studying the theories of the internal control,this paper summarized the current theories of internal control research from our country and the others,and provides theoretical support for the construction of internal control of Caofeidian Z Company at the same time.Through understanding the current situation of the internal control of Caofeidian Z Company completely,found out the problems of the internal control,so as to complete the construction of the internal control system.Firstly,get to know the current situation of the internal control of Caofeidian Z Company deeply.According to the five elements of internal control,divide the internal control of Caofeidian Z Company into five parts.Use the evaluation theories related to assess the status of internal control system of every part.Secondly,after analyzing the business processes and identifying the potential risks,put forward measures accordingly.Finally,the internal control system of Caofeidian Z Company is designed according to the COSO framework and the internal control system and supporting guideline of country.