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Research on the Internal Control Based on the Risk Management

Author: DuXiaoLing
Tutor: FuDaiGuo
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Risk Management Internal Control Corporate Governance Internal Control Framework
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 1272
Quote: 2
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Abstract


Internal control is the focus of discussion in both academy and practice sectors. Nowadays enterprises have been under the process of merging into global economy as well as establishing and improving the modern corporate system. The changes of operating circumstances、the development of management concepts and the frauds due to the ineffectiveness of internal control call for the impending developments and improvements of internal control. It is discovered in many companies that there are many hidden defects and flaws on the corporate governance and internal control system after the financial scandal of Enron and MCI, which attracts the attention of management、economy and law area in the world major nations to the internal control.Risk is the uncertainty which may affect the achievements of objectives. For enterprises, risk refers to the potential negative impact which causes the actual lost of business so that the business aims can’t be realized or hard to be realized. Risk management is to take some methods to detect and assess risks in order to reduce it to the acceptable level and stayed at that level. Because of the existence of risk everywhere, risk management is the essential point of enterprise management. Risk management appeared in USA in the middle of 20th century, and since the end of the 1990s, the European and American financial scandals accelerate the combination of risk management and internal control. In September 2004,“Enterprise Risk Management-Integrated Framework”was officially issued by COSO committee. It introduced the concept of risk management into internal control and marked a new epoch in internal control. From then on, enterprises began to construct and optimize their rules of internal control according to this new structure. It still offers a new thought for Chinese researchers and enterprises.The occurrence of risk management has a great influence on internal control, so this thesis plan to research the internal control under the risk management concept so as to optimize the internal control structure in domestic enterprises and ascend the enterprises’ability of identifying、preventing and dealing with risk and enhance the international competitiveness. Firstly, I explained the concepts of internal control and risk management and then introduce the latest framework“Enterprise Risk Management-Integrated Framework”. By analyzing the differences and advancements of the new framework compared with the old one, I pointed out that the new one emphasizes on entire risk control and introduce the way of overall risk management into internal control. Then combining the present situation of internal control in domestic enterprises, I proposed the internal control structure on the basis of risk management. Finally, drawing from the event of China Aviation Oil (Singapore) Corporation Ltd (CAO), I summarized the inspiration of consummating internal control for enterprises.The innovational point of this thesis is using risk management concept and“Enterprise Risk Management-Integrated Framework”to research internal control of domestic enterprises, discussing the construction of internal control on the basis of risk management and improving the internal control status.Finally, because of the limitation of knowledge and material, I can’t have a chance to testify the feasibility of advices and make further research. In the future, I hope to have the chance to conduct a survey of enterprises’internal control so as to rebuild the mechanism of internal control and testify the relevant advices.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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