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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.
Chen et al. (Mon,) studied this question.