For enterprises, the quality of internal control management will have a direct impact on its survival and development, so the relevant managers must recognize this. Especially in the current big data environment, companies need to use data to continuously improve their ability to prevent corporate financial risks. Only in this way can we lay a good foundation for sustainable development. However, in combination with actual findings, most companies have more problems in internal control work. In response to these problems, enterprises must combine effective measures and take effective measures to continuously improve the internal control system of enterprises.
1. Insufficient and shortcomings of internal control of enterprises under big data
Combined with the actual discovery, most enterprises in China have certain deficiencies and shortcomings in internal control. If they are not effectively solved, it will not only affect the work efficiency, but also be not conducive to the stable development of enterprises in the market economy. Therefore, as a company must Pay enough attention and use big data to solve these problems. This paper mainly analyzes the internal control problems of enterprises in the context of big data, mainly as information channel limitations, and the enterprise data sharing platform has not been established and improved; the internal information of enterprises is seriously lack of security, the control risk is relatively high; the internal control of enterprises The environment is not perfect; the internal control management of enterprises lacks certain constraints.
1. The information channel is limited, and the enterprise data sharing platform has not been established and improved. Although the rapid development of social economy promotes the development of enterprises towards the information age, the internal control system used by most enterprises in China is too traditional, which makes the level of management informationization relatively low and seriously affects information processing efficiency. In addition, there are still many SME accounting departments that focus on manual accounting. This method seriously affects the work effect.
2. The internal information of the enterprise is seriously lack of security and the control risk is relatively high. Combined with the actual discovery, the security of enterprise information and internal control systems has always been a relatively easy part of the internal control of enterprises. With the advent of the information age, the information that enterprises have gradually changed from the original paper version to the electronic information form. The reduction of such paper materials largely avoids employees’ repetitive work, but it will inevitably affect the safety of enterprises. Specifically, the data was maliciously tampered with, and the related information was intentionally deleted. In response to these problems, companies must pay enough attention to this.
3. The internal control environment of the enterprise is not perfect. Because the structure of China’s enterprises has a certain complexity, and each employee needs to participate in the effort. However, in the current era of big data, corporate employees are uneven in terms of cultural level and quality, so they do not understand the development goals of enterprises in practice. This also affects the speed of enterprise managers’ access to internal and external information to a certain extent, which in turn seriously affects the development of enterprises.
4. The internal control management of enterprises lacks certain certainty. With the advent of the era of big data, the social responsibility and brand effect that enterprises need to undertake have gradually become an important driving force for their development, so they should pay enough attention to this. However, in actual work, many enterprises lack the uniform standard in their work because they do not pay attention to the management of corporate culture. For enterprises, if they do not establish a good image in their own development, they will not be able to feel the social responsibility of the company.
Second, the measures to improve the internal control of enterprises in the era of big data
For how to improve the existing internal control, enterprises can proceed from many aspects: establish or improve the existing information sharing management system to ensure that the internal reform meets the development needs of the current big data era.
1. Establish or improve an existing information sharing management system. In order to better ensure the rationality of the internal control of the enterprise, as a developing enterprise, we must first pay attention to the establishment and improvement of the information sharing management system. For how to establish and improve the internal control system of the enterprise, the enterprise manager needs to pay attention to the following points: First, appropriately expand the data source according to the actual situation. In this session, relevant personnel should pay attention to the data within the enterprise and various departments, and at the same time, collect external information as required. Second, it is necessary to establish a good information exchange platform with customers. In this way, it helps the two parties to better understand the company’s situation, thus effectively avoiding the information asymmetry in the cooperation of enterprises.
2. Ensure that internal reforms are in line with the current development needs of the big data era. First, enterprises should pay special attention to the training of employees, and according to the actual situation of employees, improve the professional skills of employees. In the process, companies must pay special attention to training on big data information processing systems. The second is to recruit talents, especially those in cloud computing and big data analysis. Only in this way can we better improve the information processing efficiency of big data systems. The third is to properly streamline personnel to maximize cost savings.
3. Establish a good corporate culture. For the development of enterprises, the corporate culture is deeply implemented in the process of its development, mainly to achieve sustainable development goals. Because these are closely related to the internal control environment of the enterprise, the enterprise manager must ensure the consistency between the internal control environment and the corporate culture goal in the actual work. In addition, a good corporate culture can not only help companies build their reputation, but also play an important role in promoting business development. It can be seen that enterprises should fully recognize these aspects in improving the internal control system to better meet the needs of modern economic development.
4. According to the walkthrough test of business processes, the level of personnel responsibility is effectively divided. In the process of their own development, enterprises should not only pay attention to the improvement of internal control, but also strengthen the development of talents. Relevant enterprise organizations must conduct through-testing of various business processes in accordance with relevant standards and requirements. In this process, enterprise management personnel need to reasonably divide the level of personnel responsibility according to specific business processes. The reason for this is to reduce the occurrence of functional overlap and to ensure the effectiveness of internal control to the greatest extent.
Third, the conclusion
To sum up, in the current era of big data, if enterprises want to be able to achieve better development and meet the needs of social and economic development, we must first fully understand the importance of improving internal control of enterprises. Combined with the actual findings, there are many problems in the internal control of Chinese enterprises. The emergence of these problems will have a direct impact on the development of enterprises. Therefore, it is necessary to pay sufficient attention to this and take active and effective measures in combination with the actual situation. Through the in-depth analysis of the internal control of the enterprise in the era of big data, this paper believes that enterprises can start from four aspects in solving problems, that is, establish or improve the information sharing management system to ensure that the internal reform meets the development needs of the current big data era and establish a good enterprise. Culture, according to the walkthrough test of business processes to effectively divide the level of personnel responsibility. Through these aspects, we will greatly enhance the development of enterprises in the market competition, and thus obtain more social and economic benefits.