Internal Control Evaluation And Improvement Research Of ZCLA Company

Internal control,in essence,is a self-management system and the purpose of which is a better achievement of the enterprise objectives.To serve the managers better,it needs constantly improvement so that different enterprise scales,industrial features and external environments can be adjusted.Since the publishing of Sarbanes-Oxley Section 404,researchers on internal control evaluation have found that internal control evaluation was a key process for the improvement above in the closed-loop management of internal control system.ZCLA built their internal control systems after 2008,based on the internal control framework of COSO and their former rules and regulations.However,since 2013,vicious events frequently occurred in Sino grain.During the audit process,SASAC found that a main cause for the loss of state assets was the disordered internal management of Sino grain's basic units.As a result,SASAC required every unit of Sino grain proceeded self-evaluation on internal control to find and improve the management level and thus affect the achievement of their objectives.First of all,this thesis introduced the current situation of ZCLA and summarized the relevant studies on internal control systematically.Then,under the newest edition ‘Guidelines for Enterprise Internal Control Evaluation,' researchers built the internal control index system while used fuzzy comprehensive evaluation model to set relevant factors for internal control index and finish evaluation according to the key rotating business and features of warehousing.The result showed that there were some defects in some fields including the supervision of outsourced warehouse,the operation procedure of rotating business,risk identification and response,information system security,customer archives and comprehensive budget management.Finally,researchers put forward some suggestions for optimization,such as improving the management and business proficiencies,optimizing the procedures of entering and exiting depot,building risk database and dealing with risks flexibly,completing source materials of customer archives and implementing dynamic management,establishing budget enforcement incentive mechanism and improving processes for optimizing budget target,adding indexes on information safety,evaluating the level of internal control through information technology.This thesis use Multi-layer fuzzy comprehensive evaluation.Through this model,this thesis assessed the internal control of ZCLA and discovered the common issues in some similar enterprises.Hope that this thesis can provide reference for the improvement of internal control in the same industry while bring some ideas for the other enterprises in internal control evaluation.