Research on the Synergistic Mechanism of Internal Control and Risk Management in Enterprises

Authors

  • Qianbo Sun School of Economics and Management, Xi'an Shiyou University, China

DOI:

https://doi.org/10.61360/BoniGHSS262019270102

Keywords:

enterprise management, internal control, risk management, synergy mechanism

Abstract

The risks enterprises face today are complex and diverse, primarily stemming from intensified market competition driven by economic globalization. Therefore, to achieve steady and forward-moving development, research on the synergistic mechanism between internal control and risk management within enterprises is urgently needed. Internal control serves as the foundation for risk management, while risk management provides solutions for enterprises to mitigate risks. This study analyzes the internal connections between their coordinated development, elucidates the significance of internal control for enterprise growth, categorizes current risk management approaches, and clarifies their aligned objectives and collaborative relationship. However, numerous obstacles to implementation persist in practice. Targeted optimization pathways are proposed to provide theoretical foundations for future enterprise development.

References

Zhou, S., & Zhang, J. (2019). Internal control, risk management, and corporate value creation. Accounting Research, 2019(5), 3–11.

Xie, Z. (2020). Exploring integration pathways for internal control and risk management. Management World, 2020(2), 178–185.

Li, W., Lin, B., & Shu, W. (2021). Research on the mechanism of internal control in risk management. Accounting Research, 2021(3), 45–53.

Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise risk management—Integrated framework.

Zhang, X., & Dai, W. (2018). Research on internal control evaluation systems in Chinese enterprises. Accounting Research, 2018(6), 12–19.

Wang, H., & Liu, T. (2019). Synergistic effects of enterprise risk management and internal control. Management World, 2019(8), 162–170.

Accounting Department of the Ministry of Finance. (2020). Interpretation of enterprise internal control standards. Beijing: Economic Science Press.

Simmons, R. (2018). Control (X. Hongxia, Trans.). Beijing: China Machine Press.

Downloads

Published

2026-02-25

Issue

Section

Research Article

How to Cite

Research on the Synergistic Mechanism of Internal Control and Risk Management in Enterprises. (2026). Journal of Global Humanities and Social Sciences, 7(1), 6-11. https://doi.org/10.61360/BoniGHSS262019270102

Similar Articles

61-70 of 83

You may also start an advanced similarity search for this article.