Internal control environment is the basis of internal control, which can provide an effective implementation platform for internal control, and also plays an important role in the operation and management of enterprises. A good internal control environment is a necessary condition for a good operation of an enterprise. Only with the continuous improvement of the internal control environment, can internal control be effectively implemented and operated, supplement energy for the development of enterprises, and enhance the core competitiveness of enterprises. Therefore, the construction of internal control environment is of great significance to the development of enterprises.
Based on a large number of materials and documents, this paper expounds the internal control environment from the aspects of corporate governance structure, organizational structure, human resources, corporate culture and internal audit elements. Using case analysis, and then through the problems of Changchun Changsheng Biotechnology Co., Ltd. (hereinafter referred to as Changsheng company), aiming at different elements of internal control environment, this paper studies Changsheng biological company. For the problems existing in the internal control environment of Changsheng company, suggestions are put forward respectively.