Evaluation And Optimization Of DY Company’s Internal Control Based On COSO Framework

In recent years,various scandals and fraud cases of well-known enterprises have been frequently exposed,and the credibility of enterprises has been greatly affected.As a result,internal controls were taken seriously,and a wave of research was sparked.However,most of the research focuses on large enterprises,and the research on internal control of SMEs is relatively backward,which also restricts the development of SMEs.The scale of small and medium-sized enterprises is widely distributed,the number is large,the operation mode is single,and it is difficult to adapt to the increasingly complex market environment.The main factor causing this phenomenon is that the internal control system of the enterprise is not perfect,and the internal control system cannot play an effective role.In addition to the national policy support,the development of small and medium-sized enterprises is more to improve their own operation and management capabilities,especially to establish and continuously optimize and improve the effective internal control system.Based on the above background,this thesis selects DY Company as the research object,and first sorts out the relevant domestic and foreign literature,including the development process of internal control theory,internal control system theory and optimization theory,so as to provide reference for thesis writing.Secondly,the concept definition of internal control and COSO framework is made,and the system theory,control theory and contingency theory are clarified as the theoretical basis,and the theoretical knowledge is combined with the field investigation method,and the theory is combined with practice to analyze the current situation of DY’s internal control.The internal control evaluation system of DY company was constructed based on analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method,and the scoring results of fuzzy comprehensive evaluation were obtained by selecting and determining index weights,determining evaluation levels and constructing fuzzy evaluation matrix.The internal control problems of DY Company were evaluated and analyzed from qualitative and quantitative perspectives,and the internal control optimization ideas of DY company were proposed combined with the actual situation,and the internal control optimization suggestions were put forward.