Evaluation Study On Internal Control Of Engineering Project For The Oil Field Enterprises

The internal control issue has been a hot-button issue in the field of economics andmanagement today which has got general attention from many scholars. National ministry offinance and five ministries have released draft for comments, such as The basic standard forenterprise internal control, The application guidelines for enterprise internal control, Theevaluation guidelines for enterprise internal control and The forensic guidelines forenterprise internal control.Although the study has a more depth in theory,There are many deficiencies in themanagement of internal control, not only internal control design but also internal control runhas been done. To find out and solve the enterprises internal control deficiencies that exist,we need an effective mechanism of supervision and inspection. That is evaluation system ofinternal control which is used to assess design effectiveness and the run effectiveness forinternal control and ensure internal control objectives are achieved.In this article, we analysed Oil And Gas Project Department in Jilin oil field, and basedon the theory of internal control and internal control evaluation. According to the requires ofThe basic standard for enterprise internal control and The evaluation guidelines forenterprise internal control (draft for comments),we used various methods of internalcontrol evaluation to carry out a detailed analysis and evaluation on ABC internal controlstatus of oil field enterprises From the five factors of internal control (internal environment,risk assessment, control activities, information and communication, internalintendance),pointed out existing problems and made some improvements on them.