Research On Internal Control Of Jilin Forest Industry Group —Based On COSO Internal Control Framework

With the increasing competition in the market, the enterprise internal and external risk unceasingly is complicated. With the continuous outbreak of financial fraud, more and more companies starts to focus on internal control. Jilin forest industry group, which is one of the four forest industry groups, implemented the reform firstly. It aimed at developing the modern enterprise management.It proposed a "three optimization, vigorously develop the six industries" and "nurture nine leading enterprises to achieve eight goals" .In the complex background, Jilin forest industry group facing the risks and opportunities coexist. In order to achieve the group’s strategic objectives, effectively cope with risks, improve the competitiveness of the group, Jilin forest industry group has established a series of internal control system. But, the enterprise internal control process is not achieved overnight, need to constantly optimize the adjustment, adapt to the requirements of the development, so as to ensure the realization of strategic goals.Firstly, the test exposited the internal control system. Internal control framework, Internal control evaluation and the COSO internal control theory. Second, on this basis, described the Jilin forest industry group’s internal control system, based on the COSO internal control framework. Then, through the comparative analysis method to evaluate the soundness of its internal control, by building a hierarchical fuzzy model to evaluate the effectiveness of internal control. Finally, according to this result, elaborated the Optimization model of the internal control framework of Jilin forest industry group, in order to put forward to optimize internal control improvements.