Research On Optimization Of Internal Control Of AH Company

Enterprise internal control,as a self-regulating and self-restricting mechanism of enterprise production and operation practice,has always been in an important position in the enterprise.With the rapid development of China's real estate industry,real estate company popping up,and enterprises in the development of all kinds of risk,financial fraud also occur frequently,and even individual real estate company also created serious internal control failure phenomenon,and then to the enterprise's own economic development,real estate industry development has caused many adverse effects.Thus,real estate enterprises must pay full attention to the importance of internal control in the development of enterprises,and through comprehensive improvement and optimization of their own internal control mechanism to help enterprises achieve business objectives,avoid various risks,and their own healthy and sustainable development to provide more protection.This paper adopts literature research method and case study method to investigate,summarize and analyze the current situation and existing problems of internal control in domestic and foreign enterprises.At the same time,with the domestic and foreign enterprise internal control related concepts,research results as a breakthrough point,the enterprise internal control system on the enterprise internal control research,and the interpretation of the internal control of the connotation,elements,principles,objectives.In this paper,the real estate industry is selected as the research direction.AH real estate company is taken as the typical security,and the internal control status quo of the company is studied and analyzed.At the same time,based on the organizational structure,internal control environment,risk assessment,control activities,information and communication,supervision and control of AH company,in-depth analysis was made to find out the main problems existing in the company's internal control.For example,the real estate company lacks a sound internal control system and a good internal control environment,and its internal information communication and supervision system are also imperfect.As a result,the company is likely to make serious mistakes when making business decisions,which increases the risks and hidden dangers in the process of production,operation and development.Eventually,it failed to achieve the expected development goals.Article through the analysis and study of the AH company internal control,combined with the company's development goals to puts forward some countermeasures to the following aspects: first,the AH company should strengthen the internal control consciousness,establish a sound internal control environment,and through the combination of enterprise culture and internal control to help enterprises to strengthen internal management,improve the level of internal control,guard against all kinds of business risk.Secondly,AH company needs to improve its internal and external auditing supervision,such as setting up a scientific and efficient internal control mechanism with the help of external auditing.Meanwhile,it also needs to further improve the combination of manual auditing and computer auditing.In addition,AH company will continue to improve the audit method,strengthen the internal audit function and other means to avoid the company's financial accounting management distortion,fraud and other behaviors to the greatest extent,so as to protect the enterprise's capital,and ultimately realize the efficient operation of the company's internal control system.In addition,this study can build a set of relatively perfect and scientific internal control ideas for real estate enterprises,and can also provide effective and reasonable solutions for standardizing the internal control system of real estate enterprises and improving the business efficiency of enterprises.