Published
2026-07-13
Section
Articles
How to Cite
Research on the optimization of M company's internal control system
Biyao Ye
School of Management, Foshan University
Xinyi Li
School of Management, Foshan University
DOI: https://doi.org/10.59429/paat.v8i2.14475
Keywords: internal control; risk management; group governance; digitalization and intelligence
Abstract
Internal control serves as a crucial institutional framework for enterprises to mitigate operational risks, enhance management efficiency, and ensure strategic implementation. As manufacturing enterprises increasingly embrace globalization, digital transformation, and diversified operations, the functions of internal control have expanded beyond traditional financial compliance to encompass areas such as strategic execution, risk early warning, data governance, and supply chain coordination. Using Company M as a case study, this paper examines its current internal control system, identifies areas for improvement in strategic alignment, group governance, digital risk management, supply chain control, and evaluation mechanisms, and proposes corresponding enhancement strategies. The study concludes that Company M should further evolve its internal control framework from a compliance-oriented model toward one that is strategically embedded, data-driven, and value-creating, thereby strengthening its risk management capabilities and sustainable development potential in complex environments.
References
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