Research On The Internal Control System Of CJI Enterprise

This paper selected object CJI company as a case,to conduct the thorough research to the internal control evaluation,hope to be able to improve and perfect the internal control of the company,and for other companies in the same industry to carry out internal control evaluation work provide useful experience and reference.By reading a large number of literature,this paper selected the COSO framework as the theoretical support,and through the on-the-spot investigation of CJI company,the paper analyzes the current situation of CJI company internal control system.Application of analytic hierarchy process and fuzzy comprehensive evaluation method,the effectiveness was evaluated,the evaluation results for CJI company internal control system overall design is complete,reasonable and is in charge of the implementation of basic,important areas of business and operational links risks under control,but there are local phenomenon of illegal operation,some indicators within the scope of the medium is invalid,including corporate governance,development strategy,goal setting,procurement and sales business,outsourcing management,information and communication,information quality,information systems,supervision subjects,supervision activities,even on supervision,organization and responsibility in the medium is invalid.Therefore,this paper in combination with the practical situation of the company,will the above weaknesses index is divided into six types,the study found that the CJI company imperfect corporate governance,development strategy implementation effect is not good,business process and business outsourcing weak control,information and communication is not smooth,not to establish permanent watchdog,the six major problems.Optimization ideas,combined with optimization principle,aimed at the existing problems,puts forward the specific optimization measures:strengthen and perfect the corporate governance,strengthen strategic execution,perfect business process and improve the internal control information construction,improve the internal supervision system.At the same time,targeted protection measures are put forward:to strengthen the construction of the management,improve the system of talents,strengthening the internal control risk management.