The Study On The Opitimization Of Cost Internal Control In The Communication Department Of CQ Oilfield Company

With the development of China’s "Basic Norms of Internal Control" and "Internal ControlGuidelines" implementation, theory circle and practice circle pay more attention to the enterpriseinternal control, and the directing principle COSO2013edition of "the overall internal controlframework" further clarify the internal control objectives and evaluation of internal constructionmethod. The cost of internal control，which is regarded as the self-regulation and self-restraint ofa enterprise, is not only associated with the enterprise’s achievement of business objectives, butalso is the sustainable management of the enterprise development. Strengthening supervision andenterprise internal control is not only the establishment of modern enterprise system and themeasurement of improving the corporate governance structure, but also an inevitable trend ofsocial progress and economic development.First, combing with COSO1992edition of "the overall internal control framework",2004enterprise risk management integrated framework and principles of internal control in2013, weanalysis the connotation of the cost internal control theory, tamping this paper. Second, on thebasis of Communication Department of CQ Oilfield Company’s practice, using the questionnairesurvey and the expert interview, regarding the five elements of internal control as guidelines, theinternal control system design integrity and effectiveness of the implementation are evaluated.And then we summarized the deficiencies of the internal control as the weakness of internalcontrol environment, the lack of the risk assessment, the lack of control activities execution andthe weakness of internal control supervision.Finally, the measurement of optimizing the cost internal control is put forward,strengthening the foundation of cost internal control, introducing the cost internal control riskevaluation, enhancing internal control activities and enforcing cost internal control supervision,which is helpful to improve the level of cost internal control case study, playing a positive effecton the cost reduction.