Research On Internal Control Audit Optimization Of Bz Cement Company

China is the largest cement producer in the world.With the transformation of China's economic structure to a new economic model dominated by consumption,the structural contradiction between supply and demand of cement industry has been temporarily improved.Under the requirement of "capacity removal" using supply side reform as the main line in China,the "peak staggering" and "self-discipline and production restriction" of cement industry have continuously hindered the development of cement companies.Therefore,many cement companies are facing strategic transformation,and the business and management model of the company changes accordingly.The unique market characteristics,policy environment and industry environment of cement industry make the types of risk faced by internal control of cement companies more and more complex,and the management difficulty becomes more and more difficult,which leads to the significant improvement of internal control audit requirements of cement companies.As a high energy consumption and high pollution industry,the development of cement industry is bound to be inseparable from green production,energy saving and emission reduction.The industry is bound to pay more attention to the fulfillment of corporate social responsibility and the improvement of social benefits.The focus of attention of the industry is bound to shift to the fulfillment of corporate social responsibility and the promotion of social benefits.In the internal audit practice,because many cement companies' internal control audit work is derailed from the current industry environment,policy background and the company's current strategic objectives,there are many loopholes in the audit process and poor implementation,which results in that the implementation efficiency of internal control audit is difficult to give full play.Therefore,this thesis carries out case studies on BZ Cement Company,tries to achieve the integration of corporate strategic objectives,social responsibility objectives and internal control audit objectives on the basis of sorting out the problems in each stage of internal control audit procedures,and introduces the dimensions of corporate social responsibility into the audit implementation process,in order to optimize the internal control audit work of BZ Company and promote environmental protection and sustainable development of BZ Cement Company.Based on the above background,firstly,on the basis of defining the key concepts andsummarizing the basic theory,this thesis combines theory with practice,takes BZ Cement Company as an example,introduces the implementation process of internal control audit,and combs the existing problems of internal control audit from the different stages of audit procedure.Secondly,this thesis constructs a strategic goal-oriented internal control audit optimization framework of BZ Company,puts forward an optimization framework of reconstructing internal control audit objectives around the company's strategic objectives,perfects the optimization path from audit organization mode,internal control audit management to internal control audit operation implementation,and in the process of internal control audit operation.Finally,this thesis puts forward that BZ company should improve its internal control audit recommendations from the following aspects:reconstructing the audit objectives of internal control,improving the implementation process of internal control,expanding the social responsibility dimension information of internal control audit reports,increasing the disclosure methods of internal control audit reports,and strengthening the follow-up audit work.