Long Jian Road And Bridge Group Internal Control System

Along with the opening of china's construction enterprises, came a deepening reform of the construction management systems and an increasing investment on basic construction projects. This resulted in a constantly growing bridge and road construction industry. As a consequence the internal control systems, which are involved in the management of bridge and road projects became more and more important and difficult. The design of the internal control system has great significance over the activities related to the construction projects and their normal operations and is of the up most importance to the success of the construction enterprises.This paper mainly studied the internal control system of the bridge construction corporation LongJian. It attempted to analyze thoroughly the main problems existing in the internal control arrangement of this enterprise, and put forward an improved construction scheme leading to a more successful internal control system. Five factors of the COSO report: internal control environment, risk analysis, internal control activities, information and communication, supervision were taken as the main control points when it assembled its improved construction scheme. This paper proposed the new internal control system by perfecting these five essential factors for this construction company.Generally this method has implications in Case analysis and problem solving as well as a certain practical significance for improving and establishing effective internal control systems.