Research On The Optimization Of Internal Control Of XX Company Engineering Construction Project

Chinese economy experienced a leap-style development,the investment of the project also sprung up year by year.Because the project has large investment,long investment period and professional attributes,the case of investment failure is not uncommon.These project investment not only failed to reach the target of the enterprise,but also consumed a lot of social resources,caused a bad influence to the society at the same time.Many scholars found that the failure of these projects have a common problem,which did not establish a sound internal control system.Therefore,in the process of project construction,comprehensive introduction of internal control and set up a sound system of internal control of the project has become one of the problems to be solved.This article applies the method of case study,using the XX company as an example.Firstly,the internal control theory--"corporate internal control application guidelines" combined with risk management and other related theories as a theoretical guide.Secondly,based on the internal control management of the project,this paper diagnoses the internal control problems of the project by the objective description of the current situation,and uses the five elements of internal control to explore the deep reason.Finally,based on the actual situation of XX company project,based on the existing internal control system of the project,a specific optimization scheme is put forward.When the internal control of XX company construction project is optimized,the key risk points of each stage are taken into account,through the optimization of key control points,we carry out the project internal control construction work,so as to develop effective measures.The specific optimization measures are as follows:(1)To improve the internal control environment of the project,creating favorable environmental elements for the implementation of the control program.(2)To improve the XX company's risk assessment and response capabilities.(3)The optimization of the construction project control activities is mainly carried out from the four stages of project,preparation,construction and completion acceptance.Improve the business processes at all stages and set up internal control measures for the key risk points identified.(4)To Strengthen the communication of project information,mainly from the project both internal and external aspects to promote information communication and exchange(5)To strengthen the internal audit supervision of the project,the implementation of the project beforehand,in the event of the whole process of audit.Based on the concrete analysis of XX company construction project,this paper puts forward the specific optimization plan for the projec's internal control.Not only conducive to the promotion of internal control theory and risk management theory in the specific application of the project,but also played a role for the subsequent construction of similar projects.