(1) Corporate governance. Corporate governance is an institutional arrangement about the relationship between responsibilities, rights and interests of corporate stakeholders, involving the establishment and operation of decision-making, incentive and supervision mechanisms. Corporate governance has a great influence on internal control. First of all, corporate governance is the foundation and basis of internal control. According to COSO report, the first of the five elements of internal control is "control environment", which is the cornerstone of the whole internal control system, and corporate governance is the most important part of the control environment. Secondly, corporate governance is the organizational guarantee of internal control. It has the functions of power allocation, incentive and restraint and coordination.
(2) Internal supervision and internal audit. Internal supervision refers to the monitoring and evaluation of the operation and results of enterprise internal control. Supervision can ensure the continuous and effective operation of the internal control system. The process of supervision is to evaluate the design and operation of control by the right person at the right time and take necessary actions. Internal audit is mainly to evaluate and verify the economy, efficiency and effectiveness of internal activities of the organization, and its purpose is to strengthen the whole process of internal management of the whole enterprise.
Control and supervision. In the actual operation of enterprises, internal supervision is usually carried out by the internal audit department.
(1) organizational structure. Organizational structure defines the business relationship between company members from the perspective of division of labor and cooperation, including high-level organizational structure (shareholders' meeting, board of directors, etc.). ) and the executive organizational structure (middle and grass-roots organizational structure). Internal control is accompanied by the formation of an organization, and with the change of organizational structure, the connotation of internal control also changes.
(2) Corporate culture. Enterprise culture is the organizational culture formed among all organizations engaged in economic activities, the same thought, style, values and code of conduct formed by enterprises in long-term business practice, and a belief and behavior with enterprise personality. Corporate culture includes four elements: corporate institutional culture; Enterprise material culture; Corporate behavior culture; Enterprise spirit culture. These four factors influence and interact with each other to form a complete corporate culture system.