Research On The Optimization Strategies For The Internal Control Of DP Company

The emergence of internal control is a management system that a series of risk incidents erupt,and government supervision departments promulgate decrees and policies to force enterprises and institutions to standardize the implementation.The purpose is to protect the safety and integrity of enterprise assets,guard against business risks,correct errors and shortcomings in time,ensure the authenticity and integrity of accounting data,and accurate and timely business information.In the past,people often thought that enterprise internal control belongs to the category of financial management.In fact,enterprise internal control likes a network which restrict all levels and links within the enterprise.It is an internal control oriented by comprehensive risk management.No matter which level or link lacks internal control system constraints,it may bring risks to the enterprise.Exposed risks for a long time,it is easy to cause accidents,which will bring immeasurable losses to the enterprise.,Therefore,it is particularly important for enterprises to establish a set of realistic,enterprise-specific,scientific,efficient,flexible and orderly internal control system.DP Company is a new energy private enterprise,needs great importance to the internal control system,so the enterprise has constructed the corresponding internal control evaluation system.However,the company lacks relevant experience and many systems are not perfect,it is necessary to optimize them.Now,it is great significance and value to explore the internal control system.The author firstly reviews the concept with the method of literature research,development,theoretical basis and domestic and foreign literature of enterprise internal control.Secondly,in the chapter of case description,DP Company is taken as a case,and the methods of observation,interview,questionnaire survey and comparative analysis are integrated to study the current situation of the company's overall internal control.This paper analyzes the problems existing in the internal control system of the company and takes targeted measures based on the five elements of internal control in COSO framework system.Through the research on the five aspects of the internal control environment,risk management,control activities,information and communication,and internal supervision of the company.Some major problems are found,such as imperfect risk management mechanism and unscientific performance management and some loopholes in the supplier management system and its negative impact.This paper selects DP Company as the specific object of internal control,taking the five elements of internal control system as the framework,literature survey,case analysis.This paper finds out the problems existing in internal control of DP company in the control environment,the risk assessment,the control activities,the information and communication,and the supervision activities.The main reasons for the current situation are the weak awareness of internal control,the imperfect risk assessment system,the imperfect internal control system,the untimely communication of enterprise information and the inadequate internal supervision.Finally,according to the existing problems,we design the internal control system optimization scheme which is in line with the company's own development.Through the research,we can provide some help for the internal control improvement of DP Company,and also provide some reference for other private enterprises.