Effectiveness Evaluation Of Internal Control Activities Of JS Company

With the development of market economy,more and more enterprises nave emergea,some enterprises due to the neglect of the importance of internal control or internal control,s not strict,resulting in the frequent occurrence of fraud within the enterprise phenomenon,even cause the bankruptcy of enterprises,losses and other stakeholders.In order to regulate the intenal control and management of enterprises,China has promulgated the basic norms of enterprise internal control,and put forward some suggestions on the internal control objectives of enterprises and the business processes they should pay attention to.However,there are still many enterprises pay attention to the growth of economic interests,and ignore the management and control of the enterprise.Therefore,the internal control effectiveness evaluation of enterprise has certain practical significance,strengthen the enterprise internal control helps to prevent risks in advance may occur in the business process,reduce management burden,improve management efficiency and operational efIficiency,enhance the economic efficiency of enterprises.This paper firstly introduces the basic concepts of internal control,the theory,reviews the domestic and overseas research contents of enterprise internal control effectiveness evaluation,as the theoretical basis of this paper,taking JS company as the research object,the internal control process is analyzed and classified.Through field research,the internal control activities of JS company are divided into 27 internal control processes,such as human resources,financial reports,contract management and engineering project management.By using expert scoring method and analysis of JS company's internal audit reports over the years,in the 27 internal control process,the determination of the 4 internal control risk,the need to focus on the internal control processes,respectively,safety management,contract management,project management and procurement management,as the research object to evaluate the effectiveness of internal control activities.Based on the related system(such as JS company procurement management system,JS company safety management measures")analysis by random sampling method t”select 'YX square ","DFCQ construction" through the test,analysis of current situation of the four control activities of a process.In order to carry out objective evaluation,this paper chooses the fuzzy comprehensive evaluation method which combines qualitative evaluation and quantitative evaluatio.as evaluatior method.In the evaluation process,first of all,drawing on the requirements of the guidelines for enterprise internal control,combined with the analysis of the current status of the four process control,established three levels of indicators system.Through questionnaire survey,the membership degree of three levels of indexes is calculated.By using the analytic hierarchy process(AHP),five middle managers of JS company are invited to grade,and the "simple average method" is used as the calculation method to construct the 22 judgment matrix,and the weights of the indexes at different levels are obtained.The evaluation results of the overall effectiveness of the internal control activities of JS company are obtained by multiplying the membership set and the weight set.On the basis of the analysis of the evaluation results and problems,suggestions for improvement are put forward.Through the study of this paper,it can deepen the understanding of the importance of internal control,and help to improve the business ability and management level of managers.For countries,enterprises to actively carry out internal control optimization,strengthen the response to the national call attention to internal control,not only enhances the standard of its own,more objectively urges the government to actively improve the management of internal control in Chinese enterprises.Finally,this paper can provide some theoretical support and case reference for the construction and optimization of the internal control enterprises involved in the construction industry.