Research On Internal Control Of Accounting Firm J

With the change of economic development mode in our country,enterprises will face different risks in the process from initial construction to strong development,and internal control is the guarantee measure for the healthy development of enterprises.Accounting firms,as supervisors of economic activities,guarantee the steady and healthy development of market economy on the premise of relevant national regulations.Its important role in social development indicates the necessity of implementing internal control and improving business quality.The long-term development of accounting firms cannot be separated from the guidance of government regulatory departments.With the gradual deepening of the study of internal control,the government regulatory departments from forcing listed companies to disclose internal control information to help and guide small and medium-sized enterprises to carry out internal control activities,it can be seen that internal control has become an important means for enterprises to improve management level and improve operational efficiency.Therefore,small and medium-sized firms actively carry out internal control,which can effectively help them enhance competitiveness,while laying a solid foundation for audit quality.This paper chooses J accounting firm as the research object.First of all,through consulting a large number of literature,to understand the concept of internal control and evaluation methods,as well as accounting firm industry characteristics.Secondly,according to the five elements of internal control as the guidance,through field research,combined with the in-depth interview of the management of the institute,the status of its internal control is analyzed.Thirdly,since the internal control evaluation can reflect the internal control situation of the enterprise,the internal control evaluation system is established according to the operation situation of the firm by means of questionnaire and expert consultation under the guidance of relevant government documents.Fourthly,the analytic hierarchy process was used to summarize the collected questionnaires and determine the weight of each index.Fifth,the fuzzy evaluation method is used to quantify the evaluation results,and the obtained results are generally at a good level,but also through the analysis of the evaluation of the second and third level indicators,it is found that there are weak links.Sixth,based on the in-depth analysis of these links,it is concluded that the human resource policyis not complete,the strategic goal of the enterprise is not clear,the awareness of risk assessment is weak,the internal supervision is single and other problems.Finally,with the goal of improving the operational effectiveness of internal control,the paper proposes countermeasures such as enhancing risk prevention awareness,increasing project sampling inspection,and optimizing internal control organization system,etc.,to help J accounting firm maintain a healthy state in its business development and enhance its market competitiveness.At the same time for similar small and mediumsized accounting firm internal control construction provides certain reference significance.