Internal control risk management culture is an important factor in building the internal environment of enterprises. Only by letting every employee establish a correct concept of enterprise risk can we truly realize internal control risk management.
The relevant policy clauses issued by the State Council and the Ministry of Finance provide standards, norms and references for enterprises to realize internal control management in the development process. China Railway Construction Co., Ltd. (China Railway Construction) is a multi-functional large enterprise group. In the process of its development, in order to improve the level of internal control management and reduce the risk of enterprises, a set of practical internal control system has been established. However, with the development of social economy, it is necessary to further strengthen and improve its internal control management level. This paper briefly discusses the related issues of strengthening internal control management and reducing enterprise risks, with a view to providing reference for future related work.
Keywords: internal control management; Enterprise risk; Railway construction; the system of internal controls
Constructing an internal control system suitable for enterprise management system is an internal control policy formulated by every enterprise in order to obtain better development. Internal control system is not only the basis of implementing internal control, but also can improve the risk management and control ability of enterprises and the overall quality of enterprise management to a certain extent. At the same time, it is also an effective shortcut to realize enterprise transformation and upgrading. The State Council and the Ministry of Finance issued "Guidelines for Comprehensive Risk Management of Central Enterprises", "Basic Standards for Internal Control of Enterprises" and other related policy clauses, which provided important reference for enterprises to implement risk internal control.
1 define the responsibilities and division of labor of personnel in the construction of internal control system.
In the operation and management of railway construction enterprises, the board of directors is the main department responsible for the construction of internal control system, which plays a supervisory role in the important leadership of the construction of internal control system and the overall progress of the work. When deliberating the work plan and budget, the main duties of the board of directors and the audit committee are to guide the normal work, while the middle-level leaders are responsible for implementing the internal control system. In order to speed up the progress of internal control system construction, the internal control work must be planned, the responsibility should be implemented to people, the division of labor should be clear, the work objectives and implementation process should be detailed, and then the division of labor should be clear according to the actual situation. Carrying out the work in a planned and directional way can further speed up the work progress. Establish a leading group for internal control system construction, that is, a command group composed of leaders, and divide management levels according to leadership levels? Appoint the main leaders as the team leader, the middle-level leaders as the deputy team leader, and the heads of relevant departments as members. The personnel will focus on discussing major issues in the process of internal control system construction and then make decisions. The leading group should also be responsible for the feasibility of the construction of internal control system and establish a planning department with the strategic planning department as the main part; Audit department plays the role of supervision and evaluation; Other departments are the implementation departments of specific programs. In the process of work, it is necessary to complete it from high to low in a planned, planned and directional way, with a clear division of labor and responsibilities in place, and vigorously promote the progress of internal control system construction.
2 internal control system construction workflow details
The implementation of any work must have a feasible plan as the actual basis of the work, and the overall plan is the first step in the construction of internal control system. Combined with the characteristics of China Railway, such as multi-level management, long management chain and great differences in personnel business, the corresponding work plan is formulated, the process personnel are allocated and arranged, the work contents and responsible persons of each link are refined, the plan and process are concretized, and the plan and process are deployed in a unified manner, implemented step by step and promoted layer by layer in an effective time, so that the internal system structure is complete and the work plan is implemented scientifically and effectively. Workflow is the key to the construction of internal control system, and the setting of workflow will directly affect the construction of internal control system. Therefore, when working out the workflow, we should combine the actual situation of China Railway to provide executable solutions for possible emergencies in the work. A scientific workflow can coordinate the overall situation, quantify employees' tasks, establish work steps in combination with the actual situation within the enterprise, and ensure the normal operation of internal control system construction.
3. Build an overall internal control system
3. 1 Construction of enterprise-level internal control system
The construction of internal control system at enterprise level mainly includes the construction of control mechanism at enterprise level and risk assessment at business level. When building a control mechanism at the enterprise level, we must first build a perfect internal control system. The function of internal control system mainly depends on the internal control environment of the enterprise, and a sound enterprise management structure and orderly working procedures play a very important role in the work. The relevant departments stipulate that enterprises should establish their own organizational structure, have good management system and rules of procedure, and the division of responsibilities and checks and balances mechanism should be scientific and standardized. It can be seen that the personnel structure is very important to the enterprise. Based on this, a perfect organizational structure of internal control system can lay a good foundation for the construction and operation of internal control. Strengthen the training of employees' internal control risk management culture.
The frequency of training can be set according to the actual situation of the enterprise, and employees can be collectively trained in the form of meetings or special lectures, especially for the relevant responsible personnel, to strengthen their understanding of risks. In addition, relevant departments should also formulate corresponding training content, and infiltrate internal control risk into the hearts of every employee as a corporate culture, thus laying the foundation for the establishment of internal control system. At the same time, it is necessary to build an internal control system in an all-round way, improve the internal control system, take the establishment of a sound enterprise internal control rules and regulations system as the starting point, pay attention to the arrangement and optimization of the system, strengthen the evaluation of various rules and regulations, establish a practical and coordinated internal control system, and issue relevant systems to various departments in the form of documents to form a phenomenal system to ensure that enterprises have rules to follow in their management and activities.
In specific work, it is necessary to build an information system consistent with the business philosophy of the enterprise, and organically combine it with the internal control operation process of the enterprise to realize the automatic flow of information. A highly interactive information system architecture helps to reduce the consumption of manpower and material resources. According to the actual situation of the enterprise, set up a leading group for internal control informatization to guide the smooth progress of related work; Set up a strong project team to provide effective management for information system construction; Set up corresponding operation departments, conscientiously implement the system construction work, give full play to the role of information systems, and make the internal control system and information systems develop synchronously, thus improving the modern management level of enterprises.
3.2 Enterprise Risk Assessment
When establishing a complete internal control system, it is necessary to make a certain risk assessment of the enterprise and have a strong risk awareness. Only in this way can we better reduce enterprise risks. Risk identification should be paid attention to when evaluating the risk of enterprises. When identifying risks, it is necessary to use? Objectives, risks and controls? Based on the core concepts and strategic objectives of enterprises, identify the risks that all enterprises may encounter in the process of achieving their goals. At the same time, effective prevention and control should be carried out in combination with internal control system. Specifically, first of all, we should analyze the external environment of enterprises and collect important information related to risks, so as to identify target risks and investment risks.
We should adopt a combination of qualitative and quantitative methods when evaluating risks. In the specific work, we should first make a preliminary qualitative analysis of risks, which can be carried out through questionnaires, expert opinions, interviews with experienced people and so on. As for quantitative analysis, scenario analysis and sensitivity analysis can be used. In the case of comprehensive analysis, we should consider the possibility and influence of enterprise risks, and judge the risk status and severity according to the conclusion. At the same time, according to the actual situation of the external environment, the company should conduct regular or irregular risk assessment, improve the risk awareness of relevant personnel, and let them clear their minds so as to formulate effective countermeasures and measures when risks arise. In addition, when drawing the risk map, it is necessary to put forward the possible risks according to the specific situation of the enterprise, and effectively predict the risks from easy to difficult, so as to ensure the risks within the controllable range as much as possible.
3.3 Business Process Control System
The main steps to build an internal control system in business processes are: creating a process system framework? Draw a flowchart? Describe the process in detail? Make RCM matrix. Establishing the framework of process system is the basic work of system construction. The formulation of the institutional framework is mainly to show the overall structure of the enterprise in an intuitive form, so that people can fully understand the company's structure. In the category of details, it should be described in different levels. In this process, the person in charge will have a clearer understanding of the overall structure of the company. Experienced people can find hidden risks in the formulation process, adjust and optimize the structure in time, and effectively reduce the existing risks. When drawing the flow chart and describing the links, we should clearly understand all the business links of the enterprise, including the positions, personnel and business contents involved, show relevant details, and have accurate subordinate positioning for each process. In this process, once problems are found, they should be adjusted and optimized immediately to minimize the possibility of risks. When drawing RCM matrix, it is necessary to use? Objectives, risks and controls? Based on. The risk of target identification mainly comes from business. Finding out the risk factors that affect the realization of business goals and preventing them in time can provide a strong guarantee for the sustainable development of enterprises.
4 conclusion
In the work of strengthening internal control management and reducing enterprise risks, it is necessary to clearly allocate and quantify the work and complete it within the specified effective time to minimize enterprise risks. Because internal control management is inversely proportional to enterprise risk, the more perfect the internal control management mechanism, the less likely the enterprise risk will appear. Therefore, in the process of internal control system construction, it is necessary to refine the work plan and process of each link and improve the risk prevention awareness of internal employees. When everyone in the enterprise has a high awareness of risk prevention, then employees in each position will have the ability to identify risks. In addition, it is also necessary to make professional risk prediction for enterprises on a regular basis to control all possible risks within the scope that can be lifted. With the continuous development and progress of society, the internal control system of enterprises cannot be static. In order to make the internal control system applicable to any environment, enterprises should adjust the internal control management system according to the social environment and related external environment to reduce the risk of enterprises.
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