Research On The Optimization Of The Internal Control Of A Company’s Purchasing Business

In the information age,enterprises are facing more and more risks.In the face of internal and external troubles,enterprises must improve their competitiveness if they want to survive and develop,and whether the internal control system is perfect or not is crucial for modern enterprises.Procurement business is an important part of a company’s production and operation,and the improvement of its internal control level is particularly critical to the overall development of the company.A scientific and complete internal procurement control system can reduce procurement costs,improve procurement efficiency,prevent and resolve procurement risks while ensuring procurement quality,and escort the orderly and smooth operation and management of enterprises.As a manufacturing company,in recent years,with the rapid development of business,continuous market development and continuous research and development of new products,A company has become more aware of the importance of internal control of procurement.Especially in the information age,most of the work of the procurement business will be completed by the information system.The focus of corporate internal control is gradually shifting from the traditional internal control.The focus of control will be on the connection control,organizational structure and Information system supervision and other aspects should be strengthened.Only in this way can the security and effectiveness of the procurement business be ensured and better serve the high-quality development of the enterprise.This article first elaborates domestic and international related theoretical research,guided by the basic theory and five elements of internal control,using questionnaire surveys and interviews,according to the current status of internal control of the enterprise and the status of procurement activities,it is sorted and analyzed by links to find out the procurement.Problems in internal control of the business:such as lack of risk assessment mechanism,incomplete procurement informationization,and inadequate design of internal control procedures.Based on the theory of the five elements of internal control,propose measures to solve these problems from the optimization goals,principles and ideas,especially in the integration and improvement of the enterprise procurement information system with other systems of the company,and integrate the procurement system with the company.The information system is planned and constructed together to promote the improvement of the internal control level of the company’s procurement business and the improvement of the operating efficiency of each link.Based on the problems found and combined with the actual situation of the A company,this paper formulates a corresponding optimization plan to further improve the internal control of the A company’s procurement business.The research results of this article have reference significance for small and medium enterprises to improve the internal control of procurement.