Study On The Internal Control Over International Operation Of Drilling Company Of Our Country

The international operation of drilling company of our country is developed by the impetus of the national related-policy, the economic globalization and our country′s entry into WTO .The international operation is different from the domestic operation, because the international operation is facing a more complex and changing environment that increases the international operation uncertainty and enlarges the international operation risk. So in order to guarantee the realization of the strategic target of the international operation of drilling company of our country, it becomes necessary to strengthen the internal control over our international operation and reduce the risk of the international operation. From the following six areas, this paper makes research on the internal control over the international operation of drilling company of our country. First, the background of the international operation of drilling company of our country and the necessity to strengthen the internal control over the international operation of drilling company of our country are briefly discussed, so that the drilling company of our country can urgently deal with the international operation practical work and give priority to the internal control work of the international operation. Second, this paper briefly summarize the evolution process of the internal control theory so as to construct the internal control structure of the international operation of the drilling company of our country from the point of system theory, including the international operation strategic target, the internal control target, the control environment, the control system, the inspecting and appraising and the information and communication system, on which this study can be based. Third, based on the internal control reality of the international operation of the drilling company of our country, this paper carries on the analysis about the internal control present situation and the existing question of the international operation of the drilling company of our country, and points out its defects. Fourth, this paper makes some proposals on how to solve the defects of the internal control—the strategic target, the internal control target, control environment and information and communication system—of the international operation of the drilling company of our country. Fifth, using the activity cycling method, this paper designs the control system of the international operation of the drilling company of our country. Sixth, this paper carries on the preliminary discussion about the inspecting and motivating and the appraisal of the internal control of the international operation of the drilling company of our country.