Internal Control Evaluation Model Construction And Application Of Research In Construction

Construction industry is the pillar industry of national economy in our country.In recent years, With the strengthening of enterprise risk awareness, internal controlhas aroused extensive concern of the business operators. Many enterprises graduallyestablish the corresponding internal control management system. But the internalcontrol evaluation system of construction is relatively blank and lag, which severelyrestricted the risk prevention and healthy development of the enterprise. As amanagement tool and means, effective evaluation system not only can reduce the riskof construction enterprises operation, improve the operational efficiency of theenterprise itself and effect, and can promote the healthy development of the wholeconstruction industry and the overall social and economic. So, regardless of the macrolevel and micro level, perfect the internal control evaluation system of constructionand ensure its effective operation all has the very strong theoretical and practicalsignificance.This paper expounds the research status quo of internal control at home andabroad, pointed out the lack of existing research and limitations. Then, build a uniqueinternal control evaluation model according to the construction characteristics,including the construction of evaluation index system, and the choice of the internalcontrol evaluation method. Thirdly, Use of the internal control evaluation model,evaluate the H pipeline company internal control. Combining with the evaluationresults, Points out the deficiency existing in the internal control mainly:(1) Goodsystem,poor implementation;(2) The poor contact of internal organization structurehindered the flow of information between various departments;(3) Maximize themoney are blocked;(4) All kinds of summary file, settlement of insufficient evidence;(5) Internal control evaluation team established temporary, not existence. At last, based on the analysis of the test of internal control system in H pipeline company, andcombined with its own existed problems, put forward the corresponding strategies:(1)Build the participation of the internal control environment;(2) Perfect the corporategovernance structure and organization structure;(3) Strengthen the flow ofinformation and communication;(4) To strengthen the evaluation and prediction of therisks;(5) Establish an effective internal evaluation and internal supervision mechanism.