Case Application of Defect Identification Index System Design in the Course of 《Internal Control》

Abstract

With the development of economic globalization, internal control of enterprises has become a key factor in ensuring stable operation, preventing risks, and enhancing competitiveness. Especially in the capital intensive, technologically complex, and fiercely competitive industry of automobile manufacturing, the importance of internal control is even more prominent. This study uses methods such as literature review, case analysis, and a combination of quantitative and qualitative analysis to identify the manifestations of internal control deficiencies in Shuguang Stock, determine the deficiencies in the five elements of internal control in Shuguang Stock, and further analyze the causes and risks of internal control deficiencies.