Research On Internal Control Optimization Of Prepaid Consumption Third-party Supervision Service Platform

With the continuous integration and development of Internet application technology and prepaid consumption market,the company of prepaid consumption third-party supervision service platform has gradually integrated into people’s life.For the company,it is important to explore the market,but stable development is the top priority.The stable development of the company is inseparable from internal control,which can help the company prevent risks and accelerate the realization of strategic objectives.In daily business activities,the internal control of the prepaid consumption third-party supervision service platform company presents many problems due to the special nature of the company and less practical experience,such as information security and employee corruption,which not only threatens the security of consumers’ property and privacy,but also affects the stability of the company.Therefore,it is necessary and urgent to study the problems,causes and Countermeasures of the internal control of the third-party supervision service platform for prepaid consumption.This paper takes Guangxi Y company,a third-party supervision service platform company for prepaid consumption,as the case study object.Based on the relevant research theories of other scholars,this paper uses the case analysis method and field interview method to study and analyze the internal control of Y company,and conducts research from the five internal control elements of Y company: internal environment,risk assessment,control activities,information communication and internal supervision.During the investigation,it is found that there are some problems in the five elements of Y company’s internal control,which are related to the company’s main business prepaid consumption third-party supervision service platform,such as the lack of management concept of third-party Internet platform,information insecurity caused by the development of Internet platform,lack of corruption supervision mechanism for platform employees,etc.Based on the current situation and problems of Guangxi Y company’s internal control and the macro situation of Guangxi prepaid consumption market,the paper puts forward optimization suggestions from five aspects: internal environment,risk assessment,control activities,information communication and internal supervision,in order to help Y company optimize the internal control system,realize the efficient supervision of Guangxi prepaid consumption market and improve the safety of the funds of the third-party supervision service platform of prepaid consumption.