Optimization Of The Internal Control System In Tian Xia Dong Ting Grain Group

Recently, more and more companies pay their attention to the construction and evaluation of internal control systems. Reasonable and sound internal control system can help companies identify and pervert potential risks, and adapt to the external environment which changes constantly. Thus, campanies can be better to cope with the fierce market competition, and give much support for companies to achieve their goals.At the conclusion of these articles at home and abroad,this paper select the TIANXIADONGTING GRAND GROUP for the study with the target that try to optimize its internal control system and to study the effective operation of the system. Details are as follows:(1)The paper give a summary description of internal control, including the development process of internal control, the objectives and functions of internal control, and the components and classification of it;(2)Design a questionnaire, and analysis the results, we can build the fuzzy comprehensive evaluation model of TIANXIADONGTING GRAND GROUP. Based on this model,we can evaluated the control system;(3)According to the results of internal control evaluation, in terms of organizational control, human resources, internal audit, risk management, business activities, we carried out a detailed analysis to identify TIANXIADONGTING GRAND GROUP control system and the reasons for the problems;(4)Optimized the internal control system of TIANXIADONGTING GRAND GROUP, in organizational structure, powers and responsibilities, human resources policies and Business Process Re-engineering and designed other aspects of the optimization program. At the same time,studied the effective operation of internal control system of safe guards and the risk of the system operators conducted.