Analysis And Optimization On A Company's Internal Control Activities Of Procurement Tasks

Enterprise internal control is the most basic management concept in enterprise operation,from the initial internal check to internal control dichotomy: accounting control and management control,and then to the improvement of the control system,to the current comprehensive risk management framework,the most basic purpose is to check the wrong and prevent fraud.Enterprise procurement is an essential part in enterprise operation and supply chain.SEC(the U.S.Securities and Exchange Commission)and other organizations require listed companies in the United States to set up internal control system in accordance with the overall framework of COSO internal control.The internal control of procurement risk is a part of the enterprise internal control system.Under the above background,this paper studies the optimization of A company's internal control of procurement risks.The main contents are as following: firstly,this paper has analyzed the processes of A company's procurement and internal control of procurement tasks,and summarized the problems of A company's internal control of procurement tasks;secondly,this paper has used the time trap analysis method and ASME method on the analysis of the efficiency and value of the internal control activities of A company's procurement tasks;and then,this paper has exploited the root cause analysis method to analyze the control loopholes and low efficiency of manual audit in the internal control process of procurement tasks of company A;finally,based on the COSO theory and the analysis of the internal control activities of A company's procurement tasks,this paper has designed the optimization scheme of A company's internal control activities of procurement tasks from three aspects of control objectives,risk identification and evaluation,and control strategies by using the critical success factor method,and put forward the expected adjustment measures.Through this research,the following conclusions can be drawn: Against A company's internal control activities of purchasing tasks,control loopholes and low efficiency of human check these two problems highlighted,through the critical success factors analyzed from the three aspects(control objectives,risk identification and assessment,and control strategy)to design and practice the optimization,the efficiency rate of A company purchasing risks internal control processes can be expected to up to more than 80%,and at the same time,A company's internal control activities of procurement tasks can be promoted to "simple,repetitive audit activities automated,complex and special control items manually" gradually.This research,on the one hand,is helpful to promote the optimization and improvement of company A's existing internal control activities of procurement tasks;On the other hand,is helpful to supplement the research of internal control of procurement tasks in case of other enterprises' similar study need.