Research on the Collaborative Development Path of Enterprise Internal Control and Risk Management
DOI:
https://doi.org/10.71204/tvnbk982Keywords:
Enterprise Management, Internal Control, Risk Management, Collaborative DevelopmentAbstract
Against the backdrop of deepening market-oriented economic reforms and increasingly fierce market competition, internal control and risk management have become the fundamental guarantee for enterprises' normal operations and the achievement of strategic goals. This paper systematically interprets the core connotations and interconnections of internal control and risk management, conducts an in-depth analysis of the key problems encountered by enterprises in the practice of their integration, and puts forward targeted optimization plans for collaborative development. It provides theoretical reference and practical guidance for enterprises to improve their comprehensive management level and enhance their risk resistance capacity.
References
Al-Akra, M., Abdel-Qader, W., & Billah, M. (2016). Internal auditing in the Middle East and North Africa: A literature review. Journal of International Accounting, Auditing and Taxation, 26, 13–27.
Bian, J. (2022). On the construction of internal control system under the modern enterprise governance mechanism. China Market, (33), 104–106.
Cai, Y. P. (2025). Research on the improvement path of enterprise capital management based on internal control. China Market, (33), 109–112.
Chen, L. Y. (2025). Analysis on the integration path of enterprise internal control and risk management under the ESG framework. Market Weekly, 38(31), 101–104.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2004). Enterprise risk management—Integrated framework. https://www.sox-online.com/files/documents/pr_9-29-04_erm-integratedframework.pdf
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise risk management—Integrating with strategy and performance: Executive summary.
Di, H. Y. (2021). Brief analysis on the establishment and improvement of enterprise internal control system. Shanxi Agricultural Economy, (4), 131–132.
Guo, X. (2025). Research on the relationship between enterprise internal control and risk management: Taking Company C as an example. Manager Journal, (11), 98–99.
He, W. T. (2025). Brief analysis on the collaborative mechanism of enterprise internal control and risk management. Business 2.0, (5), 55–57.
Kinney, W. R. (2019). How U.S. audit committees oversee internal control over financial reporting. International Journal of Auditing, (1), 25–38.
Li, M. (2025). Research on the collaborative mechanism of enterprise risk management and internal control under the background of business-finance integration. Market Outlook, (22), 196–198.
Liu, W. L. (2025). Research on the collaborative mechanism of enterprise internal control and risk management. China Industry & Economy, (16), 119–121.
William, C. A., & Heine, R. M. (1964). Risk management and insurance. McGraw-Hill.
Yin, F. (2025). Discussion on enterprise internal control management from the perspective of financial risk prevention and control. Shanghai Enterprise, (11), 159–161.
Zhao, L. P. (2025). Measures to improve the effectiveness of enterprise internal control. Investment & Entrepreneurship, 36(5), 133–135.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Zeqing Fan (Author)

This work is licensed under a Creative Commons Attribution 4.0 International License.
