Research On Optimization Of Internal Control System Of TA Oil Sales Company

As an internal mechanism of self-regulation and self-restraint of management activities,internal control runs through all aspects of management activities of an enterprise.It is the basis for management,and it is a strong guarantee for achieving enterprise's continuous and health development.Whether to establish and implement an effective internal control system has become the key to an enterprise's success or failure.In addition,as the “basic norms of internal control” and the “supporting guidelines of internal control” were introduced,our government promotes the establishment and implementation of internal control in enterprise from outside,and strengthens the regulatory and supervisory.Thus,in response to external regulation and the dual needs to strengthen internal management,how to establish a perfect internal control has become an urgent problem for enterprises.Based on the domestic and international research status,this paper expounds the connotation,elements,objectives,links and classification of internal control with TA oil sales company as an example,and then elaborates the business characteristics and internal control status of TA oil sales company,and points out that internal control problems such as imperfect system construction,lack of effective supervision of the mechanism,weak risk management consciousness and lack of risk management framework,and no effective combination of enterprise internal control system and its risk management.The causes of the problem include inadequate knowledge of internal control,lack of sense of responsibility and risk awareness,irrational set of organizational structures and lack of a unified corporate culture.Based on the COSO framework,the internal control system of TA oil sales company is constructed from five aspects: control environment,risk assessment,control activity,information and communication,andsupervision.The fuzzy comprehensive evaluation is used to establish the control effect of internal control system of TA oil sales company.Finally TA oil sales company internal control system implementation of the safeguard measures are proposed.