The reference books are the most practical, including Explanation of Internal Control Norms of Enterprises, Guide to the Construction of Internal Control System of Listed Companies, Guide to the Interpretation and Operation of Audit Policies of Internal Control of Enterprises, and Whole Case of Fine Management of Internal Control of Enterprises.

Enterprise internal control, that is, enterprise internal control, is a series of activities that enterprises take effective supervision over finance, personnel, assets and workflow to ensure the normal, orderly and legal operation of business management activities.

Enterprise internal control requires to ensure the accuracy, authenticity, effectiveness and timeliness of enterprise assets and financial information; Ensure effective control of employees, workflow and logistics; Establish an effective supervision mechanism for business activities of enterprises.

The main process of enterprise internal control:

The purpose of enterprise internal control is to ensure the accuracy, authenticity, effectiveness and timeliness of enterprise assets and financial information; Ensure effective control of employees, workflow and logistics; Establish an effective supervision mechanism for business activities of enterprises to ensure good self-discipline of enterprises.

Enterprise internal control needs three steps: prediction-control-supervision;

1, forecast

According to all kinds of data generated in assets, finance and business activities, enterprise management identifies and analyzes the risks related to enterprise business development, and reasonably determines the coping strategies for all kinds of risks.

Step 2 control

Take the enterprise forecast results as the guidance and process management as the means to control the risks that have occurred or will occur in advance. Specific control objects include: human resources, finance, resources, workflow, logistics and other enterprises that generate risks in their business activities. Through electronic processes, enterprises can realize the traceability of any workflow, the relative transparency of business activities, and the rigor and authenticity of finance.

Step 3 manage

Enterprise internal control supervision is a necessary means to ensure the effective implementation of enterprise internal control measures. The objects of enterprise internal control supervision include:

Enterprise manpower supervision: mutual supervision between management and management, employees and employees, and management and employees;

Financial supervision: the company's requirements for financial statements, processes and capital flow are relatively transparent, that is, enterprises and employees have the right to know about enterprise financial management;

Workflow supervision: the absolute supervision of business activities by enterprises, based on e-process, ensures the transparent management of business activities, grasps the details and ensures the normal development of enterprises.