The Internal Control Evaluation Of Oil And Gas Sales In CQ Oilfield Company

As an important branch of companies listed in the U.S., CQ oilfield company, according to the requirements of "Sarbanes-Oxley Act"(Hereinafter referred to as "Sarbanes-Oxley"), must make an evaluation of its internal control effectiveness. Meanwhile, CQ oilfield company implements the oil and gas sales model, which need to set demands according to production, keep production through marketing, promote production through marketing. Facing the new situation, new tasks and new requirements of the fluctuation of international crude oil prices and an increasing domestic demand, its pressures and challenges of oil and gas sales are growing. Therefore, the purpose of this paper is to make a comprehensive evaluation on internal control of oil and gas sales in CQ oilfield company, find out the deficiencies of internal control of oil and gas sales in the implementation, and optimize to improve, in order to promote the development of oil and gas sales and guarantee the production of oilfield company smoothly.The first, this paper introduces the research background and significance, research status of internal control evaluation, and points out the research contents, framework, innovation points. Then, the paper introduces the related theories of internal control evaluation, including the basic theory of internal control evaluation, internal control’s evaluation method in the core theory, including internal fuzzy comprehensive evaluation method based on risk management. The second, according to the actual situation of internal control of oil and gas sales in CQ Oilfield Company, this paper designs index system of internal control evaluation of oil and gas sales, compares the importance of indexes pair wise by AHP, in order to establish the index weights, and gets a comprehensive evaluation results by using fuzzy comprehensive evaluation method. The third, this paper makes an analysis of the evaluation results, points out the weakness of the internal control of oil and gas sales in CQ Oilfield Company, and makes suggestions on optimization and improvement. The last, this paper summarizes the main conclusions and future research goals.