Research On The Internal Control Optimization Of X Company Based On The COSO Framework

As an important part of China’s national economy,private enterprises are known for their flexibility in management system and management mode and a re active in the market economy.Most private enterprises have the characteristi cs of single property right structure and insider control,but with the increasing ly fierce market competition and the constant standardization of the regulatory system,they are faced with more and more market and financial risks,and ha ve put forward higher requirements for their own management.Therefore,priva te enterprises need to start from the improvement of governance capacity,attac h great importance to internal control,with the help of internal control theory and management methods,help improve the effectiveness of private enterprise i nternal control and modern management level.The "internal control--integrati on framework" released by COSO committee in 2013 makes the five elements of internal control and 17 core principles more closely interrelated and echo ea ch other,which has important guiding significance for enterprises to implement internal control,strengthen corporate governance and improve internal control and supervision.Based on the COSO framework,2013 with a private company X company as the research object,using the theory method,case method and expert gradi ng method,analytic hierarchy process(AHP)and fuzzy comprehensive evaluati on(FCE)method to analyze the X company internal control and found its exi sting problems,and then put forward the optimization advice,help to improve the internal control system.This paper constructs the internal control evaluation system of X company,designs three-level evaluation indexes based on the CO SO2013 framework and the actual situation of X company,and on this basis,designs the questionnaire on the current situation of internal control of X comp any and the index weight expert consultation table.Through the analysis of ex perts for the X company internal control present situation and the index weight of the evaluation results,using the analytic hierarchy process(AHP)to determ ine tertiary evaluation index weight,and combined with fuzzy comprehensive e valuation(FCE)method of X company’s internal control evaluation system for the comprehensive evaluation,and then based on the evaluation results of X co mpany in the five elements of internal control problems carried on the thorough analysis and induction.Specific research based on the above analysis,in vie w of the X company internal control and the problems existing in the operatio n and management,puts forward the concrete Suggestions on targeted optimizat ion,including perfect and optimize the internal control environment,establish a complete and effective risk management mechanism,improvement of control a ctivities,improve the efficiency of information and communication,and improv e the supervision of internal control,etc.Through the research on the internal control optimization of X company,it is helpful to improve the level and effec tiveness of internal control of X company,enhance its risk prevention ability,i mprove its operation and management efficiency,and promote its healthy devel opment.At the same time,it also provides certain reference and reference for other private enterprises to carry out internal control work.