Research On Internal Control Framework Of It Small And Micro Enterprises

Small and micro enterprises are an important part of national economic development.However,due to the lack of effective internal control system,such enterprises can not identify and respond to risks in time,resulting in enterprise property losses and even store closures.How to reduce the occurrence of such phenomena and how to manage risks through scientific internal control methods in order to reduce business risks are the research focus of enterprise managers.Internal control system is the key to corporate governance and risk management ability,and one of the key factors to avoid business failure.Generally,large and medium-sized enterprises have a relatively complete set of internal control mechanism.On the contrary,small and micro enterprises are relatively weak in internal control due to insufficient resources.At present,the research on internal control theory at home and abroad is relatively mature,but the research object is mainly large and medium-sized enterprises,and there is less research on small and micro enterprises.This study takes it small and micro Enterprise-A company as the object,analyzes the problems existing in the internal control system,and puts forward countermeasures and suggestions.Firstly,according to the theoretical framework of internal control,combined with the management characteristics of small and micro enterprises and it industry,using case analysis and questionnaire analysis methods,through the analysis of the current situation of enterprise internal control system,find out the problems and analyze the causes.Secondly,based on the analysis results and referring to relevant theories,this paper puts forward the coping strategies and optimization schemes of the internal control system to help enterprises improve management efficiency,reduce business risks and obtain the maximum benefits.Under the standard framework of internal control theory,"COSO" and "internal control norms of small enterprises",through the analysis of company a,it is found that there are significant problems in the internal environment in terms of corporate governance structure and corporate development strategy,corporate risk assessment and control activities,corporate information exchange and supervision mechanism The main reasons are found from five aspects: information communication and monitoring activities.On this basis,combined with the operation characteristics of enterprise a,this paper puts forward the countermeasures and suggestions for the optimization of the enterprise’s internal control framework from three aspects: supplementing and improving the company’s internal control management system,management process and path design.In order to help enterprises effectively implement the internal control system under the existing circumstances,improve the work efficiency of enterprise personnel and ensure the healthy and sustainable development of enterprises.