Research On Problems And Countermeasures Of Internal Control In D Company

Internal Control is an effective guarantee for enterprises to prevent business risks and achieve business objectives.With the intensification of market competition environment,the establishment of Internal Control system has become an effective method and means for enterprises to cope with market competition,prevent risks and achieve strategic objectives.Although Chinese enterprises have gradually realized the importance of internal control,due to the late start of research and the immature experience of practical application,various problems have arisen in the internal control of enterprises.Especially in recent years,many financial fraud and financial fraud incidents have not only seriously damaged the interests of investors and the public,but also affected the survival of enterprises.One of the important reasons for these incidents is the imperfection of internal control of enterprises.Therefore,it is very important to study the internal control for the sustainable development of enterprises.This paper takes the problems and countermeasures of internal control of D company as the research object.On the basis of combing the related research theories of predecessors,the paper use questionnaire method and field interview method to analysis and investigate the status quo of internal control of the company from five dimensions of internal environment,risk assessment,control activities,information and communication,and internal supervision.It is found that D company has done a relatively good job in internal supervision and control activities,while there is an urgent need for improvement in internal environment and risk assessment.The main causes of these problems are insufficient awareness of the importance of internal control,imperfect internal control environment,imperfect internal audit institutions,imperfect risk assessment and emergency mechanism,and non-standard key business processes.In view of the problems and their causes,this paper puts forward suggestions from four aspects in order to improve the internal control of D company: internal environment,risk assessment,control activities and internal supervision.These suggestions are to optimize the company's internal control environment,build a scientific risk management mechanism,standardize key business control processes,build information and communication platforms,and improve the company's internal control and supervision system.