Frontiers in Business, Economics and Management ISSN: 2766-824X | Vol. 15, No. 2, 2024 45 Research on Internal Control Issues of Monetary Funds in Enterprises Yuting Chen 1, *, Zixi Chen 2 1 School of Management, Sichuan University of Science & Engineering, Zigong China 2 Sichuan University of Science & Engineering, Zigong China Abstract: In enterprises, monetary funds represent the most liquid yet the riskiest type of asset. Therefore, the effectiveness of the internal control system for monetary funds and their proper utilization are crucial for the normal operation of business management activities. This is also vital for enhancing the levels of capital management and financial management within the enterprise, ensuring that production activities proceed efficiently and orderly. This paper employs literature review, field investigation, and summarization methods to analyze and study the internal control of monetary funds in Company A. The results indicate that the company has several deficiencies in its internal control system for monetary funds. The causes of these issues are analyzed, and several countermeasures are proposed. These countermeasures provide valuable references for the improvement of the company's internal control system for monetary funds. Keywords: Monetary funds, Internal control, Optimization strategies. 1. Literature Review Monetary funds refer to a part of the enterprise in the production and operation process, in the form of money, including cash, bank deposits and other monetary funds, it is the premise of the company's production and operation, equipment and materials procurement, employee salary payment, various daily expenses payment, business income, creditor debt repayment, etc., all need monetary funds. Therefore, in the process of operation, an enterprise must have a certain amount of monetary funds. Christine Petrovits and Catherine Shakespeare Aimee Shih (2011) [1] argued that the internal control of an enterprise refers to that the management provides reliable financial statements and reasonable guarantees in accordance with the law in order to achieve efficient and effective operation. They regard the results of internal control audit as the failure of the non-profit organization to effectively fulfill various activities related to its mission and the obligations of trust. At the same time, some scholars have discussed the related theories of internal control. Ioan Ovidiu Spataceana (2012) [2] discussed the relationship between the effectiveness of internal control and risk fraud, including misappropriation of financial assets and fraudulent reporting. The research results show that the evaluation of internal control over financial reporting has a significant impact on the reliability of the financial reports it provides, as well as its investment decision. Others define internal control as the procedures established and implemented by governance, management, and other personnel to ensure the reliability of a company's financial statements, the efficiency and efficiency of its operations, and compliance with relevant laws and regulations [3-4]. The company's internal control system plays a crucial role in the realization of the company's financial performance objectives. Sinarti and Raja Irma Nuraini (2019) [5] believe that effective internal control is directly related to the authenticity and stability of a company's financial report, while ineffective internal control will not affect the stability and reliability of a company to a certain extent. Internal control of monetary funds In order to make the construction of internal control of monetary funds more reasonable, make the distribution effect of monetary funds better, so as to help managers better grasp, improve the overall operation ability of the unit, and reduce a series of possible risks [6], it refers to the management system that restricts the relevant departments and personnel of monetary funds business, and divides the labor according to different positions. Established, the internal control of monetary funds is mainly to ensure the safe, legal, accurate and effective management [7] of funds. Liu Xi (2020) [8] proposed that in order to improve the operational efficiency and use efficiency of monetary funds, enterprises should design a set of appropriate internal control methods and measures for monetary funds in the process of management and operation, because this can not only provide a guarantee for monetary funds, but also reflect the security and integrity of monetary funds. It can also provide a system for enterprises to control the internal control system of monetary funds more effectively. Money fund is a kind of circulation instrument, its liquidity and activity are the highest [9]. Monetary fund is an important expenditure of the national fiscal revenue, which has great fluidity and strong variability, and is easy to be misappropriated, misappropriated and misappropriated. Therefore, supervision [10] over it should be strengthened. In order to reduce financial risk, improve operating efficiency and prevent financial fraud, internal control [11] must be strengthened. In order to solve the problem of internal control of China's monetary fund, it is necessary to establish a perfect internal restraint mechanism, and implement the post responsibility system, and assign a job to two or more people to complete so as to form constraints to prevent mistakes and correct abuses. And establish the supervision and inspection of the monetary fund business, analyze the existing problems, find out the root cause of the problems, and rectify it, and put forward the corresponding improvement measures. In these aspects, the foreign theoretical circles have carried out research on the internal control of monetary funds, the specific contents include: the effectiveness of internal control and risk fraud, the reliability [12] of financial reports. These 46 research results on the internal control of monetary funds have provided a lot of relevant theories and have been widely used. Domestic scholars' research on internal control of monetary funds can be roughly summarized as follows: overview and objectives, content, existing deficiencies, optimization countermeasures, all of which provide a certain theoretical basis [13-14] for improving the level of internal control of enterprise monetary funds. However, at present, most of the research on monetary fund internal control still stays at the theoretical level, and the most important reason leading to the lack of enterprise funds is the lack of effective internal control. Zou Yeqing (2021) [15] believes that in order to fundamentally solve the problem of internal control of monetary funds, it is necessary to start with internal control and improve the comprehensive quality of financial practitioners. Enterprises should increase the training for the ideological and moral construction of financial personnel. It is precisely because of the integrity and discipline of accounting personnel that the internal control of monetary capital of the company can be effectively carried out. In addition, many enterprises only copy the existing relevant laws and regulations, or the internal control system of enterprises, but not based on the actual situation of enterprises, to build a set of internal control system suitable for their own business characteristics. According to the previous relevant research theories at home and abroad, this paper studies the internal control of monetary funds of A company to find out its internal control problems, and puts forward corresponding countermeasures to promote the better development of the enterprise. Figure 1. Technology roadmap 2. Empirical Study 2.1. Internal Control Status of Monetary Funds in Company A The monetary funds of Company A mainly include cash on hand, bank deposits, and other monetary funds. According to the company's reports from 2020 to 2023, the monetary funds at the end of each year from 2021 to 2023 were 2,582,390.4 yuan, 2,659,862.18 yuan, 2,258,843.25 yuan, and 4,180,781.81 yuan respectively. These funds accounted for 51.87%, 49.99%, 47.91%, and 64.81% of the total assets, respectively. This data indicates that as the company develops, its monetary funds have been increasing. However, due to the large proportion of these funds, there was an excessive amount of cash and bank deposits. In 2023, the liquidity of funds was particularly abundant. Over these three years, the company did not make adequate preparations for the use of its monetary funds, which resulted in increased efficiency in the utilization of these funds. 47 Table 2-1. Monetary funds from 2020 to 2023 Unit: yuan subjects 2020 2021 2022 2023 cash on hand 51647.77 53197.2 33882.7 104519.5 Bank deposits 2530742.7 260664.98 2224960.55 4076262.31 Funds in other currencies total 2582390.47 2659862.18 2258843.25 4180781.81 As shown in Table 2-1, over the recent three years, the annual bank deposit balances of Company A have been consistently increasing. By 2023, the amount reached 4.07 million yuan. However, the company has not allocated these excess bank deposits towards financial management or investment endeavors. This indicates that Company A's flexibility in efficiently utilizing monetary funds and creating value is somewhat limited. Table 2-2. Breakdown of major asset accounts Unit: yuan subjects 2020 2021 2022 2023 Liquid asset: Monetary funds 2582390.47 2659862.18 2258843.25 4180781.81 Accounts receivable 2366096.52 2628996.10 1324279.60 2014240.10 stocks 1122636.57 42150.00 Total current assets 4974680.79 5316430.61 4711204.77 6293918.22 Total non-current assets 3673.152 3826.20 2578.94 2578.94 total 4978353.94 5320266.81 4713783.71 6296497.16 Table 2-3. Breakdown of major liabilities and owner's equity Unit: yuan subjects 2020 2021 2022 2023 Current liabilities: Accounts payable 2101246.74 1910224.31 685,979.69 2,302,851.06 Total current liabilities 4509802.5 4421375.00 3,670,313.07 5,294,283.27 Total liabilities 4509802.5 4421375.00 3,670,313.07 5,294,283.27 Ownership Equity: Ownership Equity 880921.01 898891.81 1,043,470.64 1,002,213.89 Liabilities and owner's equity 5390723.51 5320266.81 4,713,783.71 6,296,497.16 Table 2-4. Main income statement account details Unit: yuan Subjects: 2020 2021 2022 2023 Operating income 5,210,082.62 4,855,523.56 2,046,511.05 3,459,818.57 Operating costs 4,854,456.72 4,083,717.74 1,483,191.88 2,214,965.61 Operating profit 51,309.20 65,321.00 36,676.99 111,157.60 Total profit 51,673.32 65,372.08 48,085.52 111,452.64 Net profit 47,686.29 59,742.26 41,256.75 103,322.08 2.2. Analysis of the main financial indicators of monetary funds Table 2-5. Calculation table of the main financial indicators of monetary funds project 2020 2021 2022 2023 2021 2022 2023 Operating margin 0.98% 1.35% 1.79% 3.21% 1.2% 2.01% 2.99% Net profit margin on total assets 0.95% 1.13% 0.82% 1.88% 1.12% 0.82% 1.88% Net profit margin on equity 5% 6.65% 3.95% 10.31% 6.65% 3.95% 10.31% From Table 2-5, calculations and analyses on sales net profit margin, total asset net profit margin, equity net profit margin, and return on total assets were conducted. The results reveal that the company exhibited relatively weak profitability over the past three years. Nevertheless, a comparative review of the three-year period illuminates an 48 uptrend in all metrics for 2023. Specifically, when juxtaposed with2022, there was an increment of 0.98% in the sales net profit margin, 1.06% in the total asset net profit margin, 6.36% in the equity net profit margin, and 1.06% in the return on total assets. However, the progression over these three years has not displayed a consistent ascending or descending trajectory, indicating a rather gradual development. As can be discerned from Table 3-1, the proportion of monetary funds within the total assets of the enterprise is disproportionately large, juxtaposed with the company's relatively modest profitability. This underscores an insufficiency in harnessing monetary funds optimally, precluding profit generation and incurring additional losses. 2.3. Current Status of Internal Control over Monetary Fund Receipts 2.3.1. Division of responsibility system for money and accounts The company has a full-time cashier, only to deal with cash receipt and payment and storage, and at the same time record cash diary, cash diary and cash daily statements, and by the cashier accounting registration. There is no clear boundary stipulating that the cashier cannot manage money and accounts at the same time, which violates the principle of incompatible job separation. In terms of cash on hand management, in the cash on hand limit approved by the bank, a company's scattered cash expenditure is usually determined according to the company's requirement of three days, and uses the cash expenditure within the scope of cash reserve management stipulated by the state. Scattered cash can be deducted from the cash limit of unit inventory, and all the rest must be withdrawn from the bank. The rest of the money, must be deposited in the bank on the same day, cannot have any sitting, cannot be taken in any name, cannot replace the inventory with ious, it is strictly prohibited to set up small coffers and use ious to account for the occurrence of the behavior, it is necessary to use the department of the reserve fund, the recycling period is one year, and completed before the end of the year. 2.3.2. Procedures for the income of monetary funds After the Financial department receives the check or money order for transfer, it shall transfer the money immediately. The teller should hand in the checks and money orders to the bank on the same day for settlement. The money received may not be deposited or deposited in the name of the individual, and the company vehicle is responsible for the custody and delivery of the task. The financial department of the Company shall be responsible for timely depositing the received funds into the bank account designated by the company or the credit card which the company only keeps but does not withdraw. If the company needs to collect money privately for other business, it must timely submit the received transfer checks or money orders to the Financial Department, which is responsible for processing. The cashier will return the checks and money orders to the bank on the same day for settlement. The balance of cash on hand in the finance department shall not exceed 10000 yuan. The cashier counts the cash at the cash register every day and settles the accounts every month. 2.4. Internal Control Status of Monetary Fund Payment 2.4.1. Division of responsibility system for money and accounts In the process of payment of monetary funds, money accounts are also subject to division of labor supervision, accounting personnel responsible for the company's operating income, expenditure, creditor's rights and debts registration, shall not serve as cashier registration, cash receipt and payment, cash custody. When the company needs to withdraw cash in the course of business, the cash check must first be handed over to the financial Department, and then handed over to the cashier for cash payment after confirmation. 2.4.2. Procedures for payment of monetary funds The process of fund payment is the most direct control method of the company at present, which includes five steps: First, according to the fund plan reported by the department, the fund payment plan provided by each department, and the finance department is responsible for the payment. The second step is that the accountant of the financial department of the company reviews the application submitted by the business department and checks it with the project schedule to ensure the normal release of funds. If the check is not completed, the payment cannot be completed on time. The fourth step, according to the approved payment approval form, the cashier of the financial department submits the payment application to the system using the first-level key of online banking. After the approval of the accountant, the supervisor of the second and third levels, the payment of the purchase must be handled through the general account of the financial company, and the company shall not use other accounts, so as to achieve a special account. The fifth step, the company will check the balance of each account regularly and record the final balance. All the fees and advances paid should be filled out by the manager and reviewed by the heads of departments. The accounts should be checked by the accountants and reviewed and signed by the general manager. If the handler does not handle the fees and advance payment in accordance with the provisions, all the economic losses incurred shall be borne by the handler and handed over to the discipline inspection and supervision organ for handling. 3. Issues in the Internal Control of Monetary Funds at Company A 3.1. Low Efficiency in the Utilization of Monetary Funds After analyzing the monetary fund index, it is found that the company's profitability is poor, and excessive monetary funds of the company are not properly allocated, resulting in additional losses. Through the calculation of the company's optimal cash holdings, it is found that the cash holdings are higher than the existing monetary funds of the company, and a large amount of cash will reduce the company's profits, while too little cash will reduce the company's profits. It will cause insufficient funds, thus affecting the production and operation of the company. Therefore, it is necessary to invest excessive monetary funds in order to obtain greater long-term profits. Generally speaking, the ratio of monetary funds to total assets is between 15%-25%. The ratio of monetary funds to 49 total assets is calculated according to the asset specification Table 2-2, and the ratio of monetary funds to assets in 2020 and 2023 is 51.87%, 49.99%, 47.91% and 64.81%. The ratio of monetary funds to assets is too high. It indicates that the enterprise may have a large backlog of cash and bank deposits, working capital cannot be fully utilized, funds cannot be converted into capital, and cannot play a greater role in appreciation. At the same time, the calculation of the optimal cash holdings found that the company had no clear limit on the share of monetary funds held in the company, but blindly believed that the more funds retained in the company is OK. The reason for the above problems is that the company idle a lot of cash inventory and bank deposits, did not let the cash into turnover, resulting in the low efficiency of the use of monetary funds. In addition, because the company's financial managers lack the experience of budget management of funds, they cannot make a comprehensive overall plan for the time value of funds, so that the retained funds cannot get the maximum use of its time value. 3.2. The Internal Control System of Monetary Fund Receipt and Payment is Not Clear The key point of authorization examination and approval is to clarify the authority and responsibility of each department, and clarify the examination and approval procedures, and shall not go beyond the authority without authorization. When monetary funds are received, they are directly remitted from the bank account of the other company to the corresponding bank account of the company, and then the company's financial department directly issues the bills. The payment process of the monetary funds of Company A is as follows: the manager submits the application in accordance with the approval procedure, then the department head signs, the general manager approves and signs, the financial audit, and then the payment. In the specific business, because there is no clear authorization and approval, it cannot be effectively implemented. Some business applications that need to be paid will be paid beyond the authority after obtaining the oral permission of the relevant supervisor, while the actual approval procedure has not been implemented, and it cannot be proved whether it is true. In the authorization of funds, there are some loopholes, and even the possibility of forgery. The reason for the above problems is that the company's management did not realize that there should be a clear division of responsibilities among the company's departments and personnel, and the company did not make a clear division of responsibilities in the authorization and approval, and the approval behavior occurred beyond the level and beyond the power, resulting in the possibility of forgery of payment or collection, which brought substantial damage to the company's interests. 3.3. The Internal Control System of Monetary Fund Inventory is Not Sound In the inventory of monetary funds, A company generally carries out an inventory at the end of the year every period of time, and for these cash, it is A daily inventory, however, in order to ensure the safety of the company's funds, generally at the end of the year will carry out an inventory, and A company's last inventory, is directly carried out by the cashier, after the inventory is completed, The cashier will produce a "cash inventory report", this inventory method, it is easy to appear insufficient funds, but also to leave the cashier traces of embezzlement of public funds. Check the bank deposit, using the method of checking the account with the bank, and will my bank account and the bank account statement, at the end of each month, the company's cashier will all register the company's bank deposit account, and its balance, and then to the bank for the bank statement, by the non-cashier accounting personnel check one by one. The reason for the above problems lies in the negligence of the company's management, did not seriously study the contents of internal control, did not pay enough attention to the internal control of monetary funds, and did not establish a perfect internal audit and check team, making the existence of the internal control system become a hollow. 3.4. Lack of Sound Internal Control System of Monetary Funds Most of the internal control systems established by Company A are modeled after the Basic Norms for Enterprise Internal Control, instead of being based on the company itself, an internal control system in line with the actual situation of the company has been established. Now we see the internal control system of monetary funds, if it cannot timely prevent the company may appear problems, then, even if there is an internal control system, it will lose its role, thus affecting the company's internal control. The internal control system of monetary funds is the code of conduct that employees must follow in their daily work. If the company does not have a set of effective management system, it cannot restrain and restrict the employees, which leads to the randomness of the employees in the work. With the continuous development of the company, if the improvement cannot be made in time, there will be many problems, which will affect the overall healthy development of the company. In Company A, the accountant cannot be engaged in other accounting at the same time, but when working in the accounting department, the cashier is responsible for the preparation of documents and payment, and let the cashier be responsible for the preparation of documents and payment, it is likely to cheat. Similarly, when the cashier is out or on vacation, another financial department will also replace the cashier. This uncoordinated position division is not clear, and the internal control system of the monetary fund is not sound, which is likely to cause damage to the assets of the company. At the same time, financial staff are required to rotate positions. However, Company A did not do so, so there is a big problem in the management of the financial department. Because one person stays in one place for a long time, the deterrent power of the system will be weakened, and it is likely to cause employees to cheat. At the beginning of the establishment of Company A, many staff members of the company are their relatives and friends. People who have been engaged in the same job for a long time tend to accumulate a large amount of resources, thus forming a kind of exclusive resources, which poses a potential threat to the interests of the company. The reason for the above problems lies in the fact that A sound internal control system needs the assistance of relevant regulatory departments. In order to save a lot of costs, Company A does not carry out substantive and effective supervision of monetary funds, nor does it set up an independent audit department within the company, so it cannot carry out regular internal audit work, and the internal control system is just a form. In this way, there will be some 50 deviation between the implementation period and the original intention when the internal control system was established. 4. Strategies to Enhance the Internal Control of Monetary Funds at Company A 4.1. Improving the Efficiency of Monetary Fund Utilization The company can calculate the best cash holding of monetary funds every year. This kind of company is relatively suitable for determining the best cash holding by cash turnover method, which is easy to calculate and the company's production and operation are relatively stable. The cash turnover period can be obtained by calculating the turnover period of the company's inventory, accounts receivable and accounts payable. And then calculate and analyze this, so as to determine the best cash holding of funds. In this way, we can retain sufficient funds for the company, manage the remaining funds reasonably, strengthen financial management, promote the development of business, and make foreign investment and try to invest other assets that can produce high returns. On the premise of not affecting the normal operation of the enterprise, the purchase of financial products from the bank can not only increase the profits of the enterprise, but also increase the profits of the enterprise. Or invest in the enterprise itself, expand reproduction, expand the scale of operation, can also carry out new product research and development, so as to improve product quality, enhance the core competitiveness of products, in order to improve the utilization rate of monetary funds. 4.2. Improve the Internal Control System of Monetary Fund Inventory The inventory of monetary funds should be regular, but it can also be irregular, not limited to once at the end of each year, and the inventory of cash should be a surprise inventory, cannot inform the cashier in advance, and the inventory time cannot be the cashier, the inventory time cannot be the cashier, but the cashier, the cashier must be accompanied by the cashier. In order to prevent the cashier from transferring the company's property. The counting team shall prepare a cash counting report after the counting is completed. 4.3. Improve the Internal Control System of Monetary Fund Receipt and Payment The authorization and approval control of the company is also an indispensable link to improve the internal control system of the company's monetary funds. A company should strictly manage its monetary funds through the approval and control system. Through authorization and approval, the problem of excessive fund management can be effectively avoided. First of all, any personnel within the company cannot exceed the authority to approve, secondly, in the process of the release of funds, we must leave evidence of approval, for example, the company can use intelligent information platform, online audit, which can effectively prevent the problem after shirking responsibility. In addition, if the approver is out for business, the approval must have the signature of the authorized person and the power of attorney. Finally, after the approval, it should be strictly audited to ensure that the amount paid is consistent with the approved amount, so as to effectively protect the security of the company's funds. 4.4. Establish and Improve the Internal Control System of Monetary Funds Only by establishing a sound internal control system can we effectively supervise the employees of the enterprise. A company must have a suitable internal control system to avoid "taking over". For example, the company can specify the responsibilities and scope of each position in the internal control system. Employees are divided according to their respective job responsibilities to speed up various business processes and avoid multiple positions for one person. The construction and perfection of enterprise internal control system is also an important aspect to improve the level of enterprise operation and management. In this way, employees can have rules to follow when engaged in company affairs, so as to effectively prevent financial fraud. Strengthen the control of the division of jobs, ensure the separation of incompatible jobs, but also to prevent the occurrence of multiple posts, but also to carry out regular or irregular property inventory work. 5. Conclusion This paper uses literature research and other methods to have A detailed understanding of the internal fund control of Company A, and analyzes the current situation of the company, and summarizes the main problems of the company at present, among which the most prominent problem is: The utilization rate of monetary funds is not high, the management system of monetary funds receipt and payment is not clear enough, the management system of monetary funds inventory is not perfect, the professional level and quality of financial personnel are poor, and the lack of a complete set of internal control management system of monetary funds, and put forward corresponding countermeasures and opinions on these problems. Under the circumstance that the national economy is booming, the operating results of small, medium and micro enterprises can also reflect the economic strength of a country. In all the assets of the enterprise, monetary capital has an unquestionable status. In all the assets, it has a strong liquidity, but it is also the most control risk. Therefore, it is very important for the enterprise to build a good internal control of monetary capital. At the same time, in the internal control of monetary funds, cannot just stay on the surface, to ensure the feasibility of its implementation, but also need to set up an independent internal auditor. Through discussing the current situation and problems of the internal control of cash funds of Company A, this paper theoretically provides several corresponding countermeasures for Company A, hoping to be of some help to the company. However, due to the complexity of internal control of funds and my shortcomings in theory and practical work, the countermeasures I give are still relatively inexperienced. Therefore, in this paper, there are also a lot of omissions in this article, I hope you don't mind References [1] Petrovits C, Shakespeare C, Shih A. 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