The Evaluation And Optimization Of Internal Control Environment In CMP Company

Internal control plays an extremely important role in the current business management.However,the internal control environment is the basis of the internal control.If there are problems in the internal control environment,even if the internal control will be a sound system,it is also difficult to achieve the goal of the company’s control because of its weak foundation.Therefore,this paper chooses to study the internal control environment of the company.This paper taking CMP Company as a case,first introduced the theoretical framework of internal control,after reviewing the relevant documents of local and oversea internal control elements,this paper tried to build the evaluation system of the internal control environment for CMP Company based on the five elements of COSO and the eight elements of "Enterprise risk Management-Integrated Framework".Then,combination of theory and practice,using the research analysis and case study methods.After that,this paper analyzed the existing problems in the internal control environment of the company from corporate governance,organizational structure,internal audit.Human Resource policy and Corporate Culture.Then optimize the internal control environment of CMP company by using the evaluation system of the internal control environment.And reveals the effect of the improvement of the internal control environment of the company from the perspective of compliance,asset status,financial indicators,etc.The results of this paper can be used as a reference for the similar company like CMP to improve the internal control environment and improve the efficiency of internal control.