|
Modern enterprise internal control issues related to the sustained and healthy development of enterprises , has always been the focus of the international issues of common concern . Enron , WorldCom financial fraud , China Aviation Oil ( Singapore ) , the storage of cotton , the State Reserve and a series of crises copper , making China more keenly aware of the relevant departments to strengthen our internal control construction enterprises, especially for listed companies to shut important . Since 2005, China's relevant departments have issued a multiple regulations. June 28, 2008 , the Ministry of Finance and other five departments jointly issued the \was built. How to implement internal control standards and supporting guidelines , is currently a major issue needs to be examined . Good internal control is a huge systematic project, the five elements of internal control of the internal environment is the basis and prerequisite for all . The organizational structure is the core of the internal control environment , it is to do the most basic internal control construction work . In order to consolidate the foundation for building enterprise internal control , internal control based organization worthy of further study . Firstly, from an internal control relevant theory and organizational theory, on the basis of previous studies , analyzes and summarizes the organization 's internal control based on critical control points . Secondly, organization design and operation of critical control points as a guide, analyzes the different types of organizational patterns exist internal control risks , and the corresponding risk prevention measures . Finally, a small private companies, for example , put theory into practice , analysis of internal control during the building of organizational structure , how to combine their stage of development, company size, industry type and other specific conditions to select the appropriate organizational structure model, this organizational structure and analyze the risks and the specific mode of preventive measures .
|