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Established and operated for more than 20 years in Ho Chi Minh City, Thanh Dung Furniture is considered one of the leading furnishing companies located in Vietnam. They are specialized in the designing, construction, manufacturing and supplying of high class furniture used for residential, office, hotel and resort. Thanh Dung Company has more than 600 technical staff and skilled workers; 04 super stores with interior display areas over 10,000 m2; 02 production workshops of more than 25,000 m2 in Ho Chi Minh City and Binh Duong Province; and 02 representative offices in the United States and Canada. Besides Thanh Dung Furniture is a leading unit in the distribution of high-end imported furniture. Our products are imported directly from the USA, Italy, Germany, and Malaysia that agree with the needs and tastes of consumers. In order to help Thanh Dung Furniture understand the importance of keeping effective accounting system within the company and analyse the management control system of the company, I, as an Audit Assistant with a firm of Chartered Certified Accountants, was assigned a task of reviewing the audit file prior to planning the audit for the financial year ending 31 December 2012, and conducting a report to: - Explain the purpose and use of the different accounting records used by Thanh Dung Furniture Company - Assess the importance and meaning of the fundamental accounting concepts applicable in Thanh Dung Furniture Company - Evaluate the factors which might influence the nature and structure of accounting systems at Thanh Dung Furniture Company - Identify the different components of business risk associated with Thanh Dung Furniture Company - Analyse the control systems in place at Thanh Dung Furniture Company - Evaluate the risk of fraud within Thanh Dung Furniture Company and suggest methods of detection Despite it is still limited of knowledge, experience and language; I do try my best to finish this report. With the wish for improving and learning, all opinions of reader are motivation to me.

2.2 Analyze the control systems in place at Thanh Dung Furniture Company In the previous part, we have discussed about nhng ri ro m Thanh Dung Furniture , ang , v c nguy c gp phi trong qu trnh hot ng kinh doanh ca cng ty. Bn cnh nhng ri ro nh operational risks, financial risks, and compliance risks, cng ty cng phi i mt vi nhng ri ro n t mi trng bn ngoi nh: Hence, it is important for the Board of Thanh Dung Furniture to take control of their company, assess the risks inherent in both their firm and industry and determine how to best reduce these risks. In other words, for each potential risk, an effective system of internal controls can be implemented to reduce risks In this section, we are going to study about the main principles of general risk management and internal control, to take a deep look into the current internal control system at Thanh Dung Furniture, and to bring out appropriate solutions to help Thanh Dung managers building an effective system of internal control, as well as dealing and reducing the companys potential risks. 2.2.1 Main principles of general risk management and internal control Risk management

2.2.2 Current situation of internal control system at Thanh Dung Furniture 2.2.3 Recommendation General solutions Specific solutions


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