The Research Of Internal Control Of ZJ Construction Company

Effective internal control is the important guarantee of enterprise efficient and healthy operations, and evaluation of the effectiveness of internal control is the best way to achieve this aim.<The basic internal control norms for enterprises> promulgated in 2008 and<The enterprise internal form a complete set of guidelines> promulgated in 2010, clearly point out that an enterprise should disclose the internal control evaluation report, which no doubt to our country enterprise internal control evaluation played the supervision role. Currently the frequently-used internal control self assessment methods mainly include the traditional internal audit and control self-assessment (CSA). Among them, the CSA, as a way of more comprehensive evaluation, got rapid development in the United States, Canada, Britain and other western countries, It has formed a relatively perfect system. Relative, most enterprises in our country at present adopts the traditional way of internal audit in internal control self assessment. However, with the development of market economy in our country, CSA appears gradually, and gradually accepted by enterprises.ZJ Construction Company is a subsidiary of ZJ engineering, and the company is overall responsible for business in northeast China. Based on the analysis of ZJ company’s current internal control assessment, finding that it did not form a system of internal control system. So this article is intended to set up a scientific and effective system of internal control assessment for ZJ company, in order to assess the efficiency of its internal control. First of all, in this paper, the research background, significance, purpose and research status at home and abroad are introduced. Then, the paper introduces related theory of the internal control assessment and the balanced scorecard (BSC), also, has carried on the comparative analysis between the traditional internal audit mode and CSA, also analyzes the applicability of the BSC. Second, for an overview of ZJ Company, the present situation of the evaluation is analyzed. Then, using the improved BSC model, based on the actual situation and the characteristics of construction industry, combining with the enterprise internal control supporting guidance etc, established a predominantly qualitative index, to evaluate the effectiveness of internal control system design and implementation process of model evaluation index system; And mainly on quantitative indicators to evaluate the internal control goal realization degree of the index system. Finally, combining with the construction of index system, introduced the progress of how to assess the company’s internal control.