With the big data industry ushering in a golden period of development, more and more Internet companies are transforming into big data companies. In order to promote the healthy development of big data companies, to solve the problems encountered in the development of the concept of big data companies and business content, etc., to analyze the big data companies have a complex business different from traditional enterprises, in the development of new problems encountered constantly and more need to build internal control. Based on the business characteristics and problems of big data companies, it is believed that the internal control environment, risk control and internal control supervision, information and communication and other elements are the focus of the company's internal control, and that internal control strategies should be constructed such as the corporate development strategy suitable for the characteristics of big data companies, the ecosystem of integrity and the concept of culture, the human resource strategy that is competent for the business of big data, and the real-time risk prevention, control and supervision system. [1]

The Concept of Big Data

The book "The Impact of Big Data" defines Big Data as "a collection of large amounts of data that are difficult to manage with existing general technology" and defines it broadly as "Big Data is a comprehensive concept that includes data that are difficult to analyze because of their multiple, high-speed, and diverse characteristics, Big data is a comprehensive concept that includes data that is difficult to manage due to its multiple, high-speed, and diverse characteristics, the technologies that store, process, and analyze these data, and the talents and organizations that are able to gain practical meaning and perspectives through the analysis of these data. Therefore, the concept of big data not only refers to the huge scale of data objects, but also includes the processing and application activities of these data objects, which is the unity of data objects, technologies and applications. [1]

Concept and Scope of Business of Big Data Companies

Big data companies usually refer to companies that have the ability to acquire big data. Companies that already have the ability to acquire big data are data-based big data companies, such as Baidu, Tencent, Alibaba and other Internet giants, as well as domestic companies such as Huawei, Wave, ZTE, etc. Such big data companies are usually closely related to people's daily lives, covering areas such as data collection, data storage, data analysis, data visualization and data security.

The business scope of big data companies mainly involves: First, big data companies that provide personalized recommendation engines for e-commerce enterprises, including recommendation engines, analysis engines and marketing engines, covering the realization path of the whole industrial chain of big data. The second is a big data analysis technology provider, providing data analysis results for enterprises or government departments. These companies can completely realize the collection, analysis and processing of big data and provide high-end information technology for major enterprises. The third is a big data company that provides traditional enterprises with big data technology platform construction and big data-driven SaaS applications, integrating high-performance computing and storage capabilities, providing professional and stable IT infrastructure platforms for big data mining and analysis, realizing unified management of big data storage, and being able to help enterprises accurately predict and construct user characteristics and build a user-centered big data operation system.

It can be seen that big data companies have a complex business different from traditional enterprises, and more need to build internal control. [1]