Study On The Evaluation And Improvement Of Internal Control System Of Pingzhuang Energy Company

The internal control system is of key importance to the company and its stakeholders in avoiding risks,coping with challenges,and moving toward success.Its importance is increasingly recognized by people.For enterprises,a sound and complete internal control system is of vital importance.It can effectively improve the company's operational management and risk prevention and control capabilities,and promote the realization of strategic goals.The listed company hires an accounting firm to audit the validity of internal control and issue an audit report.However,the guidelines for supporting internal control of enterprises only require the certified public accountants of the firm to write the major defects of internal control into the internal control audit report.However,important defects and general defects do not need to be included in the internal control audit report,which improves the internal control system for the enterprise just to a limited level.In response to the evaluation of internal control system,the methods of literature summarization,comparative analysis,etc.were used.Based on the summaries of domestic and foreign internal control research status,the current situation and existing problems of Pingzhuang Energy Company's internal control were analyzed,and fuzzy comprehensive evaluation method was adopted to establish a comprehensive evaluation system for corporate internal control.When constructing the evaluation index system,it uses the core principles and related attributes of the five elements framework of the"Basic Norms for Enterprise Internal Control".The result of fuzzy evaluation shows that the internal control of Pingzhuang Energy Company is at the level of "better".According to the risk assessment,material supply management,and sales management with relatively low fuzzy evaluation scores,we walked through the test and found seven control defects.We recommend improving the internal control system from risk management,sales management,and other aspects of Pingzhuang Energy Company.The construction of the control system has a guiding role.