Optimization Design Of Internal In ZD Company

Since five national ministries jointly issued Guidelines for Assessment of Enterprise Internal Control, state-owned assets supervision and administration commission has strengthened the risk supervision of state-owned enterprise and demanded that enterprises should improve internal control system to prevent risks, guarantee the safety of state-owned assets and increase economic benefits. ZD Company, a state-owned enterprise, is requested to build internal control system in2011. Since there are many shortcomings, its internal control system requires further improvement.The paper initially represents background, significance, purpose and method of the research. Then it explains the relevant theories of internal control and risk management system. The representations and explanations lay great foundation for analyzing problem and solving problem. Next the paper introduces the general situation of ZD Company. The design of interview questions and questionnaire are based on the five elements of internal control frame. The results of interview and investigation help reveal the existing problems and their hidden reasons in ZD Company.Then, optimization design of internal control is conducted in ZD Company. Firstly, the purpose, principle and method are explained. Next, the proposal of optimization design project is based on the internal control framework. Since there are multiple business issues and complex management nodes, the design project can’t deal with all problems comprehensively. Key business and critical link are represented to explain relevant design theories.At last, implementation method and assessment procedure of internal control are designed according to the current situation of ZD Company. Also the initial evaluation is conducted in optimization design to make sure that it can accomplish expected goal and the whole system can be operated effectively.