Case Study On Internal Control Of DK Company

In recent years,with the continuous development of economic integration and the deepening reform of China’s market system,domestic enterprises are facing enormous competitive pressures and challenges.As internal control is an important management tool for modern enterprises,it has an important role in establishing modern enterprise system,promoting enterprise development,improving enterprise efficiency and enhancing enterprise competitiveness.DK Company is a subsidiary of a central enterprise group company specializing in gas turbine complete sets,installation and operation engineering services and spare energy engineering complete sets.It has five subsidiaries,which are engaged in the research and production of different types of products,and have a wide geographical distribution.In order to strengthen the control and industrial synergy of subsidiaries,give play to scale advantages,complement R&D advantages,share resources,and enhance product competitiveness and market share,DK has made a lot of investment in internal control,and its internal control is becoming more and more perfect.The supervision and evaluation efforts have been continuously strengthened,and basically a complete set of internal enterprise internal control evaluation mechanism has been formed.This paper mainly studies the internal control construction and optimization of DK company.Through the research of this paper,it can further enrich the internal control management methods of DK company,improve the internal control effect of the company and promote the efficient development of the company.At the same time,it can also provide certain materials and experience for enriching the internal control construction and evaluation theory and practice of other enterprises.This paper focuses on the current status of DK’s internal control,including DK’s product features,management structure,industry status and financial status,and analyzes the internal control construction and implementation status of DK.At present,DK has established a relatively complete internal control system,established an internal control environment suitable for company management,attached importance to risk assessment work,conducted control activities in an orderly manner,and implemented internal control supervision and evaluation.Through analysis and analysis of the problems and causes of DK internal control,the improvement suggestions are pointed out from five aspects:internal control environment construction,risk assessment,control activities,information and communication,supervision and evaluation.DK has established a relatively complete internal control system,which has effectively promoted the realization of corporate goals,but there are still many shortcomings in design and implementation,which need to be highly concerned by the company.In the future,DK can identify internal control defects through information technology and improve internal control efficiency.