3. To improve the competitiveness of enterprise A well-built and efficient internal control system contributes
to the success of enterprise. In a very competitive market, it may prevent the enterprise from failure. On a
small scale, it may improve the employee's comprehension on the objectives and goals of the enterprise and
build internal control concepts. The employees will want to comply with the enterprise's policies and
programs so that the operational efficiency will improve thoroughly. A good control means the risks are
effectively identified and handled.