| The early 20 th century,as domestic and foreign large enterprises have successively exposed financial scandals,companies have gone bankrupt.Therefore,they have begun to strengthen the construction of internal control to reduce the incidence of corporate fraud and irregularities.Audit of enterprises internal control comes naturally,and it has become the most effective monitoring system in the management of companies’ internal control.Internal auditors manage and control all links and diversity aspects of the company,to evaluate the strong and weak point of the internal control,to examine the practicability and operability of internal systems using independent and objective perspective,timely making feedback of blind spots,vulnerabilities,and weaknesses in implementation process to senior corporate executives.Finally,they assist enterprise managers strengthening the construction of their internal control through information acquired from the audit.The version of COSO’s 2017 framework of corporate risk management emphasizes the importance of corporate risk management to strategic management 、 planning and improving company performance.It means that international community pays more attention to the construction of internal control,and establishing a scientific and effective internal control system is urgent needed.Optimizing the internal control system for enterprises,which play a significant role in company production、management and legally operation of the funds.This article takes clean energy company as a research case,using literature research methods,field research methods,and case analysis methods,systematically expounding relevant theories of internal control and internal control audit,analyzing outstanding problems in design and operation of internal control based on five major elements of internal control.Moreover,And starting from the internal control development of clean energy company,and combining with the problems found in the internal control audit of clean energy company,we propose strategies to optimize the internal control system and use risk-oriented evaluation model,which optimized company’s internal environment,established an effective risk management and control system,and simplified audit organization,finally,it can build an effective internal control system and guarantee quality and efficiency of internal control.This paper focus on effect of internal control audit,and proposes to construct a new COSO framework of corporate internal control audit evaluation index,established a scientific internal control system based on a comprehensive risk management system,by applies the risk assessment and control evaluation models link the audit results directly with the company’s business objectives and risk control,so as to solve the internal control deficiencies of the company,to avoid unnecessary economic losses,and to promote the enterprises to become more efficient,finally,increasing numbers of value to companies.At the same time,the results of this paper also have certain reference value to the optimization of other enterprises’ internal control audit. |
