Research On Optimization Of Internal Control Of X Gas Engineering Company

Natural gas as an energy is widely mined and used.Urban gas industry and the matching engineering construction developed rapidly,and internal control problems begin to emerge in related fuel gas projects enterprise.Facing the complicated market environment and fierce competition,it is urgent to establish corresponding internal control system according to the actual business operation,and put forward reasonable and effective risk control measures,so as to help enterprises to adapt to an increasingly complex and rapidly changing environment,and thus prevent risks that are against corporate goals.This thesis analyzes the theory of internal control and the COSO internal control framework.By combining the condition of gas engineering industry,industry internal control experience and the characteristics of internal control within gas engineering company,on the basis of COSO theory framework,this thesis carries out a comprehensive systematic analysis of the current internal control system of enterprises,as well as the existing problems and causes.According to the framework of COSO internal control elements,in combination with the industry characteristics of gas engineering company and its internal/external environment,this thesis sets internal control goals for the gas engineering company.According to the risks and problems,this thesis proposes specific optimization scheme for internal control system per five elements,i.e.internal environment,risk assessment,control activities,information and communication,as well as internal supervision.This thesis finally summarizes the enterprise internal control goals and sorts out the key risk control points in the current internal/external environment;puts forward company function management framework per the internal control theory and practice,and develops a detailed risk assessment process,offering concrete suggestions on standardization and operation specification for the project department control,thus clarifying the importance of supervision mechanism and specific establishment ways.This thesis offers a scientific,reasonable and effective internal control system that matches with the development of gas companies,and provids a case study that contains design,implementation,examination,assessment amendment and optimization which lays a foundation for further theoretical study.Via the implementation of the above proposals,this thesis aims at reinforcing the internal control management of gas engineering company;reducing enterprise operation risks;enhancing information accuracy and promptness and accelerating the realization of operation goals,and in the meantime offering reference for relevant enterprises within the industry.