| As one of the pillar industries of national economy,construction industry occupies a pivotal position in the whole market economy.Procurement is one of the most critical and risky business in the construction industry.Since the quantity and frequency of procurement in construction enterprises is different from other industries,and the geographical requirements in procurement are also complex and variable,so management in procurement is very difficult.Currently,most of the construction enterprises are weak in the awareness in the risk of internal control.There are many problems like chaotic management in procurement plan,irregular authorization and approval system,and numerous affiliated projects.These problems bring a lot of business risks,and create chances for problems such as fraud.China Railway Group company is a large state-owned construction enterprise,and a typical representative of domestic construction enterprise.This paper takes China Railway Group company as the research object,and construct a index system for evaluating the effectiveness of internal control in the company's procurement process based on the five-element model of the COSO framework.This paper makes a quantitative analysis of the effectiveness of internal control in the procurement process of China Railway Group company by fuzzy evaluation method.In the analysis,I find that the company lacks effectiveness in the internal control in procurement,and risk assessment and information and communication are the weakest part in the company.According to the analysis,this paper puts forward corresponding suggestions and measures to improve the company's internal control system of procurement.Finally,I summarize the above research viewpoints and conclusions to explore a way and method to improve the effectiveness of internal control in the procurement process in the construction industry,and I hope that this research can provide guidance for the company and other enterprises. |
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