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Research On Internal Control Optimization Of Z Construction Enterprise Under Internet Of Things

Posted on:2021-01-17Degree:MasterType:Thesis
Country:ChinaCandidate:L Y TianFull Text:PDF
GTID:2392330602477708Subject:Accounting master
Abstract/Summary:PDF Full Text Request
The development of Internet technology has promoted the progress of science and technology,and many Internet-based technologies have emerged,such as Internet of things technology.Internet of things technology can connect objects through intelligent identification and improve the management of enterprises.At this stage,the Internet of things has gradually penetrated into various industries,promoting the digital and intelligent development of various industries.The Internet of things is now changing people's daily life at an amazing speed.After the introduction of the Internet of things,enterprises are applied to all aspects of quality control,warehousing and transportation,information management,staff assessment,etc.,to construct information collection system and local Internet of things application system,and to manage the enterprise organization,control,leadership and so on.Activities have an impact.While the Internet of things brings opportunities to enterprises,it also faces many challenges,and the internal control of enterprises as the institutional guarantee of enterprise management also faces these problems.Therefore,under this situation,for the rapid rise of the Internet of things,enterprises need to improve and improve the original system more effectively and strengthen the internal control management.This article takes Z construction company as the research object.First,understand the current status of the internal control of the construction enterprise,analyze its internal control management,and analyze the application of the Internet of Things in the enterprise's enterprise management from product management,construction safety management,and other aspects.From the three aspects of procurement business,construction business and sales business,it analyzes the risk points they will appear in the IoT environment.Thirdly,it is to build an evaluation system for the internal control of Z construction enterprises under the Internet of Things environment.Using the analytic hierarchy process and fuzzy comprehensive evaluation method,select the corresponding indicators from the five elements of control environment,risk assessment,information and communication,and supervision of internal control.Evaluation of corporate internal control effects.Finally,the Internet of Things is the only way for the internal control of the enterprise,and it is the necessary condition for the integration of the internal control system and management system of the enterprise.According to the current status of the internal control and key business of the Z construction enterprise,the design and implementation of optimization are combined with the internal control evaluation score of the enterprise.The plan is accordingly improved and improved accordingly.It is concluded that under the IoT environment,enterprises need to pay attention to the optimization of internal control content.
Keywords/Search Tags:Internet of things, internal control, Construction companies, COSO, Fuzzy comprehensive evaluation
PDF Full Text Request
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