Research on the Internal Control Problems Faced by the Financial Sharing Center in the Digital Economy Era1-An example of Financial Sharing Center of H Co. Ltd.

In recent years, the digital economy has posed new challenges to the financial management mode of modern enterprises. This article is based on the research data of the Financial Shared Service Center of H Co. Ltd. (hereinafter referred to as H Center), analyzes its internal control status, and identifies risk points from five aspects: control environment, risk assessment, control activities, information and communication, and internal supervision, and then explore the key links of its internal control. This article puts forward suggestions for improvement in the corporate culture construction, human resource management and information management of the H center. (c) 2021 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0) Peer-review under responsibility of the scientific committee of the International Conference on Identification, Information and Knowledge in the internet of Things, 2020.