Analysis of corporate purchase business internal control system design

Internal control is an important constituent of the internal enterprise management,and has the vital significance to enterprise’s survival and development. Purchase is the primary step in production and management. Purchase business involves the input and output of cash and goods,the frequent transaction can cause error easily and the enterprises suffered losses. Therefore, the purchase of the internal control system designed mainly to regulate the purchase and payment,to prevent the error and cheat of purchase and payment process.