Research On Risk Evaluation And Optimization Of Internal Control Of Engineering Projects Based On FCE

Business units enter the market as grassroots organizations of government departments,and act as the role of maintaining economic order and stabilizing the market economy in the market.In recent years,with the progress of society,the functions and status of government departments have undergone great changes.In order to adapt to the rapid development of the economy and society and improve the quality of public services,it is urgent to strengthen the internal management of institutions.Since January 1,2014,the Code of Internal Control for Administrative Institutions(for Trial Implementation)has been implemented,thus gradually entering the stage of standardization of internal control.Despite nine years of development,the construction of internal control in each unit has not reached the expected level.With the continuous and in-depth implementation of the eight central regulations and the spirit of preventing "micro-corruption",institutions should strengthen the prevention and supervision of internal control risks and continuously improve their management capabilities.Engineering projects account for a large proportion of the business activities of new institutions,and engineering projects are characterized by a large number of contents,large resources,strong interconnectedness of participants,long duration,many links and complexity,etc.Therefore,there are a lot of potential risks in the process of implementing engineering projects.Strengthening the risk prevention of engineering projects can effectively reduce the possibility of risks in engineering projects,so as to ensure the legal and compliant implementation of engineering projects and achieve the expected effect of economic,social and ecological benefits.Based on the above background,this thesis selects School A as a case study,evaluates the specific situation of its internal control of engineering projects,and accordingly proposes the optimized countermeasures of internal control of School A.This thesis first analyzes the relevant domestic and international studies on the evaluation and optimization of the risk of internal control of engineering projects in institutions,and the shortcomings of the current study.Second,the relevant concepts are defined and the theoretical basis used in this thesis is introduced.Then,the current status of internal control construction of engineering projects in School A is sorted out,and key risk points are found,indicators are set for key risk points to establish an evaluation system,and then the fuzzy comprehensive analysis method is applied to evaluate the risk of internal control of engineering projects in School A,and the risk level is derived.Through the analysis of the evaluation results,it is concluded that School A needs to pay enough attention to the working mechanism,key positions and personnel settings,and information system construction at the unit level;there are more risks in the bidding stage,file management,supervision and follow-up independence at the business level;and the control of potential risks is insufficient in the self-evaluation of evaluation and supervision.Further analysis of its impact factors and the main countermeasures for internal control optimization proposed in this regard are:formation of business flow chart,improvement of staff incentive mechanism;clarification of job responsibility system;strengthening staff training and policy theory study;establishment of autonomous information system;adoption of entrusted third-party bidding for bidding,formation of process information for supplier selection,development of standardized bid evaluation and review criteria;establishment of file management system;attaching great importance to the risk of independence of third-party intermediaries;and strengthening leadership awareness and establishing a risk evaluation system.The characteristics of this thesis are that this thesis focuses on internal control prevention for engineering projects of institutions,rather than analyzing the internal control of institutions as a whole,establishing a more targeted and systematic evaluation system,which is more conducive to preventing key risk points and the evaluation results are more informative.We hope to provide some ideas and inspiration for the prevention of internal control risks in engineering projects of other institutions.