In the context of rapid economic development and a continuously improving capital market environment, the number of enterprises in our country has been steadily increasing. However, with the increasingly strict regulatory requirements, some enterprises still face issues such as insufficient standardization in operations and governance, imperfect governance measures, and low quality of internal control. To achieve high-quality development of enterprises, it is necessary to strengthen the construction of internal control. Among them, the sales and receipt business is a key part of enterprise operation and also a link with higher risk. This paper discussed the internal control from the perspective of the business process of sales and receipt in dairy product enterprises.