Internal risk control management is a policy and procedure formulated by enterprises to achieve business objectives, ensure asset safety, effectively prevent all kinds of fraudulent activities and reduce risks to a reasonable range. Then, the following are the main points of internal risk control of financial management consulting enterprises that I have compiled for you. Welcome to learn from them.
At present, the main problems existing in enterprise internal control:
First, there are three tendencies in understanding the internal control system of enterprises at present.
(1) During the strategic adjustment of group enterprises, it is easy to unilaterally emphasize the importance of changes in management and control mode and organizational structure, and ignore the follow-up and strengthening of management and control systems and methods;
(2) I am used to meeting the traditional or once effective management methods, but it is difficult to accept major and fundamental changes in the face of the challenges of the new economic form;
(3) Internal control management is the business of the financial department of an enterprise, but the fact is that without the close cooperation of other functional departments, the financial department cannot establish and organize the implementation of a complete internal control system of an enterprise.
Second, the corporate governance structure of the company is not perfect, and the functions of the board of directors are not fully exerted.
It is a serious phenomenon that the chairman, general manager and members of the board of directors are also members of the management team or department heads, which leads to unclear rights and responsibilities of the board of directors and the management team and no checks and balances between them. Some directors monopolize the power and fight to the end, integrating control, execution and supervision, and doing almost nothing, resulting in:
(1) Business decisions and important personnel arrangements are arbitrary, and the system is constantly changing;
(2) the authorization management is unclear, the referees and athletes are confused, and the middle and senior managers of the enterprise are at a loss;
(3) Business processes are often manipulated by one person, and the normal coordination between departments is disrupted, which will inevitably lead to unclear responsibilities between departments.
Three. Problems existing in internal control system
(1) There are many written descriptions, few clear flow charts and supporting tables, and lack of perfect process guarantee.
A complete system should include three parts: written system documents, work flow charts and process descriptions, and relevant vouchers. As an important part of the system, workflow diagram can intuitively and clearly understand the business process, departments and personnel involved, as well as related responsibilities and support systems. In the process of drawing the flow chart, the risk points and deficiencies in internal control can be found in time, so as to achieve the purpose of improvement and control.
(2) There are many fire extinguishing methods, which lack systematicness and completeness.
If there is a problem in a certain link of enterprise operation, a system will be introduced to regulate it accordingly: if more accounts receivable are found today, a financial suspension system will be formulated; If there is a problem with warehouse management tomorrow, there will be regulations on delivery supervision and so on. There is a lack of unity, systematicness and completeness in content and form, and insufficient consideration is given to possible risks.
(3) There are many policies that contradict each other.
For example, the management of unproductive fixed assets is not strictly unified. The President's Office, Information Management Department, Operation Management Department and Investment Project Department all have management rights, but the declaration, approval process, use control and daily management are different, and there are overlaps or contradictions, which leads to management out of control.
(4) The unfavorable implementation of the system is a common phenomenon in enterprises at present.
There are three reasons: ① the system itself is divorced from reality, and with the change of enterprise form, the system has not been followed up, modified and improved in time, making the system inoperable; (2) The lack of a mechanism to ensure the implementation of the system, the lack of strict supervision and inspection of the implementation of the internal control system, and the reward and punishment measures make the system lose its seriousness; (3) It is the core leaders of enterprises, especially private enterprises, who take the lead in violating and destroying the system, or this phenomenon can not be effectively restricted, so that the system eventually becomes a mere formality.
Four, there is no unified information management system, information distortion.
In the management of information resources, on the one hand, there is no unification, for example, the indicators of sales revenue are different from those of marketing, finance and statistical reporting; On the other hand, relying too much on salesmen makes the resources of enterprises in the hands of individuals, which is easy to cause enterprises to lose control of their business.
Five, the audit supervision mechanism and function is not perfect.
At present, many enterprises have set up audit departments, but many of them are subordinate to the heads of financial departments, so they lack due independence in the form of internal control; In addition, in the function of internal audit, many enterprises are still repeating the work of external accounting firms such as auditing accounting accounts, and have not really played a role in evaluating and supervising the internal risk control system.
musical note
Procedures and steps for solving internal control scheme:
I. Preliminary work of the project
(1) data collection: enterprise strategic objectives and plans, industry development and current situation analysis, financial and audit reports, financial analysis, financial and internal control management systems and related documents;
(2) Internal interview: The purpose of the interview is to understand the financial management system and status of the enterprise, the difficulties that internal control should solve, the existing problems and puzzles. The interviewees are mainly the general manager and chief financial officer of the enterprise, as well as the competent leaders and department heads closely related to finance, and at the same time understand their views on the above issues and their attitudes towards financial consultation, so as to win the understanding, support and cooperation of customers in the consultation process;
(3) Questionnaire survey: Based on the enterprise internal control norms promulgated by the Ministry of Finance, a questionnaire was designed to conduct a targeted questionnaire survey on the financial, statistical and financial leaders of the enterprise in order to obtain the proportion of opinions;
(4) Calculation and analysis: process the collected information, calculate various index values, and compare them with the best level in enterprise history and the level of the same industry, and find abnormal situations and problems.
(5) Targeted: On the basis of the above work, analyze the financial strategy and implementation, judge the key issues, and determine the financial management consulting objectives.
Second, financial management diagnosis and reporting
Firstly, the problems existing in enterprise risk control management and their roots are systematically analyzed, and the corresponding viewpoints and conclusions are put forward. Before the conclusion of key issues, we should fully communicate with the core leaders of customers, so as to achieve the purpose of paying equal attention to * *, fully understanding the seriousness and urgency of enterprise risks and sounding the alarm.
Thirdly, the original business process is combed and rebuilt, and a standard business process is established.
Only by establishing standardized business processes can it be institutionalized based on the group's business processes. Firstly, on the basis of risk diagnosis, according to the characteristics of the enterprise, the basic business process is described, and the existing problems are comprehensively, meticulously and deeply analyzed, and finally the overall management process is formed. General possible problems are:
(1) There is too much repetitive work and redundant related links, which affects work efficiency;
(2) Lack of * * * enjoyment data and information islands between departments and units;
(3) Lack of monitoring links can easily lead to decision-making mistakes;
(4) Lack of cohesion between departments;
(5) The timeliness of information transmission is poor and the cost is high.
Four, establish and improve the standardized financial management system.
(1) General Rules for Group Financial Internal Control;
(2) Unified accounting and financial analysis system, including defining the scope, content and methods of financial analysis, and holding regular analysis meetings;
(3) Measures for the management of financial personnel, including financial recruitment, appointment and removal, performance appraisal, training, financial post responsibilities, and management by appointing responsible persons;
(4) Comprehensive budget management system, clear budget objectives, contents and assessment methods, and draw budget statements.
(five) fund management measures, including the control of monetary funds, financing, guarantees and other economic businesses, as well as the adjustment and risk analysis of working funds and capital costs;
(six) asset management measures, including the management of fixed assets and current assets;
(7) Cost management methods, including cost budgeting, decision-making, planning, control, accounting, analysis and evaluation, and cost standard control;
(8) Foreign investment and project management system, including investment project development, demonstration and evaluation, investment decision-making, supervision and implementation, operation management, etc. ;
(9) Procurement and payment management system, whether the procurement management strictly follows the principle of separation of incompatible posts, and whether the payment process meets the requirements of internal control and the provisions of major contract management and contract review;
(10) sales and collection, including sales and delivery process, customer credit rating and accounts receivable management regulations;
(1 1) Internal audit management regulations, including audit authority and workflow regulations.
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