With the continuous prosperity of social economy and the rapid development of enterprises, in order to improve the efficiency and efficiency of the company, internal control has become a problem that has to be considered. However, due to the late start of internal control in our country , there are often companies with imperfect internal control design or improper implementation. In order to study this problem, this paper combines theory with case study. First of all，we will introduce the results of the investigation of internal control.Then after that,the basic theory of internal control was discussed. At the same time, in 2017, as a listed company with a market value of more than 100 billion yuan, Lexin was exposed to be in arrears with employees'wages and unable to pay the bank arrears. The reason for this is that, besides the rapid expansion of business scope, there are also considerable problems in the internal control of the enterprise itself. Therefore, this article takes Lexin Company as an example to conduct case studies and investigate its internal control.and analyze the causes of its internal control failure and the existing risks, and finally put forward reasonable preventive and control opinions.
Key words: listed companies;internal control；COSO Analysis of Five Elements；financial risk；Leshi company
