Study On The Internal Control System In Jilin Oilfield Services Department

In accordance with the requirements of five elements theory of COSO internal control framework and the enterprise internal control basic standard and other related guidelines , through reading the existing internal control system files, analyzing the problems found by internal control inspection and testing, as well as carrying out the questionnaire survey, this paper is to further comb and find the existing problems and make the overall evaluation. So far, the internal control system has reached "design effective and powerful execution" requirement put forward by head office, but the current system files need to improve and perfect in the design level and executive level. Insufficient construction of the internal environment and information system, irregular risk assessment and risk control, indefinite description of role and responsibility of the position , incomplete implementation and other practical issues are the manifestation of the problems .this paper further put forward solutions against the existing problems mainly on how to perfect the internal control system and management system, to regulate risk assessment and control, to standardize the position description, to strengthen the implementation.