Research On Optimization Of Internal Control Of A Automobile Company

Internal control is an important part of enterprise management and plays a vital role in the healthy and sustainable development of enterprises,mainly because it enables enterprises to strengthen self-supervision,self-restraint,and risk prevention,and ultimately achieve self-improvement and self-development,and achieve business objectives and tasks.Effective internal control is the guarantee of the authenticity and accuracy of accounting information and the integrity of enterprise assets.Guided by the overall framework theory of internal control,this paper analyzes and studies the current situation of internal control of A Motor Company by using the methods of literature research,case analysis and questionnaire survey,and puts forward optimization suggestions for its existing internal control problems and defects.This paper takes A Motor Company as an example.In recent years,A Motor Company has been in poor continuous operation,and many of its subsidiaries have gone bankrupt and reorganized.As a listed company,it has been ST for a time.There are many internal control problems in the company.This paper carries out research and analysis from the five levels of internal environment,risk assessment,control activities,information and communication,and internal supervision in accordance with the Basic Standards for Enterprise Internal Control(2008)and its supporting guidelines(2021),Put forward countermeasures and suggestions on the basis of finding problems.Through analysis,this paper finds that A Motor Company has problems such as imperfect governance structure,incomplete human resources system,insufficient internal human resources training,centralized financial control,narrow scope of internal audit work,and limitations on professional quality of internal auditors.In view of the existing problems,this paper puts forward suggestions from optimizing the internal control environment,improving the risk assessment mechanism,improving the efficiency of control activities,improving the information management system,and optimizing the internal supervision mechanism.This paper has a certain guiding role for A Automobile Company,which has poor operating conditions and internal control,and also has a reference role for other automobile companies to optimize internal control.