Study On The Evaluation And Optimization Of ZY Company’ Sinternal Control

In recent years,due to the failure of internal control,company scandals emerge one after another.With the development of social economy and the continuous development of enterprises,people begin to pay more and more attention to the internal control of the company.How objective and effective evaluation of the company’s internal control,promote the company’s internal control optimization,has become the concerns of the governance and management.In this paper,using the method of literature reading,questionnaire and on-the-spot investigation,taking ZY company internal control as the research object,a comprehensive analysis of ZY company internal control layer and business layer internal controls and discussed by establishing the system of internal control evaluation system and the fuzzy analytic hierarchy process(ahp)to quantify the internal control of the company as a whole.Finally,based on the analysis of the scoring results,some Suggestions for the optimization and improvement of ZY’s internal control are proposed to improve the company’s internal management.The paper is divided into six parts.The first part is the introduction,which first describes the background and significance of the research on internal control.By summarizing and sorting out the domestic and foreign literatures,it elaborates the research results of domestic and foreign scholars on internal control,its evaluation and methods,and introduces the research ideas,methods and paper structure.The second part is the theoretical introduction of internal control and its evaluation,which is the theoretical basis of this paper.The third part introduces the general situation of ZY company,briefly introduces the basic situation of ZY company,analyzes the opportunities and challenges of ZY company,and analyzes the internal control situation of ZY company’s corporate layer and business layer from the perspective of five elements of internal control.The fourth part is the evaluation and analysis of ZY company’s internal control,combining with ZY company’s actual establishment of a system of evaluation criteria,through the use of fuzzy analytic hierarchy process for the overall evaluation of ZY company’s internal control.The fifth part is ZY company’s internal control optimization,through the quantitative analysis of ZY company’s internal control,find out the weak links in each element,and put forward Suggestions for optimization and improvement.The sixth part is the conclusion,mainly introduces the conclusion of the research,and at the same time clarifies the shortcomings of the research and research prospects.This paper evaluates ZY company from the five elements of internal control and finds out the deficiency in each element.Post promotion and salary incentive score in the control environment is low,effective system of risk in risk assessment score is low,authenticity verification of business and profit and loss analysis in the control activities is low,in the information and communication information system security check low scores,in monitoring activities have lower scores in the annual internal audit plan,these deficiencies in urgent need of ZY company is optimized and improved,and constantly improve the level of the company’s internal control.In view of the above shortcomings,this paper puts forward Suggestions for optimization and improvement.Establish a set of reasonable post promotion and performance incentive policies,optimize post and salary incentive through benchmarking external market,optimizing distribution structure and opening up expert channels.The establishment of effective risk analysis system,through the inherent risk and residual risk identification and analysis,to promote the enterprise to enhance risk management capabilities.Strengthen the business verification and profit and loss analysis,and continuously promote the healthy development of the company through the verification of the authenticity of active users,the acceptance of normative business verification and the acceptance of abnormal business.Strengthen information security inspection,require ZY company to establish maintenance operation plan,regularly check network security,information system and application security and office terminal security,and improve the company’s information security level.Make reasonable annual plan of internal audit,actively solicit opinions on project topic selection from various departments,timely and efficiently carry out project topic selection research and data collection,and fully discuss project topic selection,so as to improve the quality of audit project and continuously promote the company’s supervision activities.