Research On Evaluation And Optimization Of Internal Control In SDNY Company

In the new situation,the development of enterprises is facing severe competition.Strengthening the management level of internal control has become a very important basic condition for many enterprises to stand out from difficulties and realize themselves.The evaluation and optimization of internal control are directly related to the improvement of the management level of internal control,and can effectively reduce the risk of enterprise operation management.This paper takes sdny company as the research object,uses COSO internal control integration framework,stands in the five dimensions of control environment,risk assessment,control activities,information and communication,and internal supervision,carries out internal control diagnosis and analysis according to the collation of the company’s internal data,further evaluates and analyzes the company’s internal control,finds problems and puts forward suggestions.In the process of writing,first of all,it introduces the research background,research value,research situation and research methods at home and abroad.Secondly,through literature review,this paper expounds the relevant theories of internal control evaluation in the paper,which provides a theoretical basis for the following writing.Thirdly,it introduces the current situation of sdny’s internal control,and expounds the current situation of its internal control from the internal environment,risk assessment,control activities,information and communication,and internal supervision through the collation of the company’s data.Then,the standards and basis to be followed in the design of internal control evaluation indicators by sdny company are clarified.Combined with the collation of literature and the actual situation of the company,5 first-class indicators,19 second-class indicators and 60 third-class indicators are designed.Through the expert scoring method and the analytic hierarchy process,the internal control evaluation index weight is calculated,and the internal control evaluation of sdny company is carried out.According to the fuzzy comprehensive evaluation results of sdny company’s internal control,starting from the evaluation results of five first-class indicators,this paper points out the problems existing in sdny company’s internal control evaluation,and from 19 second-class indicators and 60third-class indicators,finds out and analyzes the causes,mainly because of the weak internal environment,the imperfect risk assessment and response mechanism,the lack of standardized control activities,the low efficiency of information transmission,and the lack of appropriate internal supervision.Finally,it puts forward the internal control optimization countermeasures of sdny company.Based on the results of the above comprehensive evaluation,it is clear that sdny optimizes the internal supervision system,and from the Optimization Countermeasures of the internal environment: strengthen the construction of the talent team,improve the awareness of internal control,and improve the human resource management system;Optimization Countermeasures for risk assessment: setting up risk management department,perfecting risk assessment system and clarifying risk management objectives;Improvement suggestions for control activities: strengthening financial norms and establishing performance system;The Optimization Countermeasures of information and communication: improve the management mechanism,broaden the channels of information communication,and strengthen the integration of industry and finance;Optimization Countermeasures of internal supervision: strengthen self-supervision and regularly disclose internal control.Through the above research content,we hope to provide reference for sdny company and photovoltaic industry.