Research On Internal Control Evaluat On Of Guangzheng Steel Structure

Internal control evaluation has a strong practical significance for improving the company’s internal control system,further standardizing the relevant business processes at all levels of internal management,decomposing and implementing responsibilities,risk control,ensuring the authenticity and reliability of financial reports,and ensuring the safe and efficient operation of enterprise assets.This Dissertation takes Guangzheng steel structure company as the research object,applies the COSO internal control integration framework,from the control environment,risk assessment,control activities,information and communication and internal supervision five dimensions,through the design of questionnaire,carries on the diagnosis analysis,and carries on the evaluation analysis to the company’s internal control,finds out the problems and puts forward suggestions.The purpose of this Dissertation is to provide internal control problems and suggestions for Guangzheng steel structure company,and enhance its core competitiveness in the domestic market.According to the COSO internal control integration framework,this Dissertation takes the internal control problems and rectification of the enterprise at each time point as the assessment items,considers its importance,and constructs it as a level-1 index.According to the enterprise internal control specification and the internal control application guide,there are level-2 evaluation indexes and more detailed level-3evaluation indexes under each level-1 evaluation index,The study found that: in the dimension of control environment,the company members’ understanding of internal control system is low;In the dimension of risk assessment,some members of the company lack risk control awareness,and the risk prevention measures and risk early warning mechanism are insufficient;In the dimension of control activities,the correlation between internal control and enterprise performance and incentive system is weak,and the interests of employees and the company are lack of correlation;In the dimension of information and communication,senior managers and grass-roots employees lack smooth communication channels,which can not ensure the reliability and timeliness of information;The dimension of internal supervision,the supervision mechanism between the subject and object of supervision is relatively perfect,but the executive power is insufficient.In view of the above problems,this Dissertation puts forward a series of optimization suggestions to further promote the healthy development of the comprehensive quality evaluation index system of enterprise internal control.For example,the management should adhere to publicizing the internal control standards to employees and improve the executive power;Cultivate the awareness of risk management and control,conduct risk assessment and early warning for possible risks,establish and strictly implement the risk management system to minimize the losses caused by risks;The company improves the performance appraisal system,and gives bonus or equity incentives to core talents and technical backbones to avoid brain drain;Establish and improve information and communication channels,and manage from the aspects of communication environment,channels,methods and feedback;Supervision dimension the company shall uniformly and timely update and revise various supervision systems and track their implementation.