1. The internal control environment is not ideal. Enterprise internal control can't go beyond the values and professional ethics of system makers, managers and supervisors.
2. The corporate governance structure is not perfect, and it is impossible to form an effective internal control execution system. The corporate governance structure of most companies is not satisfactory, which is a mere formality and lacks practical guiding significance. The board of directors, the board of supervisors and the management are "three teams and one team", and the division of responsibilities and rights is ineffective.
3. The internal audit supervision organization is not perfect and its independence is not enough. The internal audit departments of many enterprises exist in name only, and they have no power to monitor.
4. Lack of clear understanding of internal control. It ignores that internal control is mainly a self-restraint, mutual supervision and risk prevention mechanism among all departments, posts and employees in an enterprise.
Second, the improvement measures of enterprise internal control.
1. Strengthen the internal control awareness of senior managers of enterprises and improve the internal control environment. When formulating the relevant provisions of internal control, it is necessary to clarify the responsibility of senior managers for internal control, starting with senior managers, who should play an exemplary role. At the same time, the corresponding assessment methods are formulated in combination with the post responsibility system, so that enterprises can meet the requirements of implementing internal control from top to bottom, thus promoting the healthy development of internal control in enterprises.
2. Improve and optimize the corporate governance structure. ① Increase the proportion of external independent directors to avoid external independent directors becoming "vases". As independent arbitrators, external independent directors can supervise and restrict management and controlling shareholders on behalf of shareholders, prevent management and controlling shareholders from infringing shareholders' interests and safeguard shareholders' rights and interests to the maximum extent. (2) Establish an audit committee mainly composed of external directors under the board of directors. As far as internal control is concerned, the Audit Committee evaluates the adequacy and effectiveness of internal control and the Company's code of conduct.
3. Establish an information exchange platform. A smooth information exchange platform is conducive to the efficiency of enterprise internal control, which can collect the sales information and feedback of enterprise products in time and accurately, and employees can also directly grasp the internal control structure of the enterprise and clarify their responsibilities.
4. Establish corporate culture. First of all, it is necessary to integrate all employees into a unified cultural environment and establish a unified belief, consciousness, values and business philosophy in order to better implement and promote the internal control system. Secondly, it is necessary to strengthen the moral construction and personality shaping of all employees, improve their professional level and operational skills, establish the awareness of lifelong learning, and improve their self-discipline ability.
5. Conform to the trend of externalization of internal control and integrate internal and external regulatory resources. First of all, we should establish a perfect internal supervision mechanism and effectively implement it in enterprises. Secondly, we should strengthen the internal audit of enterprises. Internal auditors are no longer limited to supervising whether internal control is implemented, but through independent inspection and evaluation activities, aiming at the defects of internal control, they put forward practical measures to promote management, further improve management and enhance the strength of enterprises.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.