Petrochina Limited Company Chongqing Marketing Branch Construct Internal Control System

It has become an important means for companies in developed countries that strengthen the enterprise's internal management control,and study of it is more mature internationally.Unregulated conduct occurred frequently in enterprises in the background of the collision between the new and old structures and the increasingly fierce market competition in China.To solve these problems requires in-depth micro-touch mechanism of the most essential issue,that is,the internal control.We must build up internal control system which adapt to their enterprises.Petrochina is an international large-scale enterprises which go on the market in the country,the United States and Hong Kong.In the background of increasing competition in the market environment,it is the inevitable way to increase the company's comprehensive competitiveness and confidence of investors that establishing the internal control system,enhancing the management level further and reducing operating risk.So the main topic in this paper is combing the business processes,establishing the internal control system and ensuring its effective operation in Petrochina company limited chongqing marketing branch company under the framework of COSO internal control.Firstly the internal system's basic theory has been described in this paper,and the necessity of establishing internal control system has been analysed in-depth.Then the objectives and principles of internal control system in Petrochina company limited chongqing marketing branch company.The main directory of business processes are designed,important business processes were identified,the scientific assessment was carried out on the risk of business processes.Effective control measures have been taken in a targeted manner,so that each of the business process was bound by the system.To make the system operating for long-term,the implementation of the internal control environment be transformed so that the internal environment and control system compatible,and an effective supervisory mechanism be established to ensure that each business processes and risks are controlled.The operation of internal control system has been supervised and evaluated in finally.