Research On Optimisation Of Internal Control Of D Agricultural Company Based On Operation Risk Management

With the development of internal control theory and practice,internal control is attracting more and more interest.Internal control integrated framework and the framework for enterprise risk management integration published by COSO committee in USA are the most authoritative framework in the contemporary internal control theory.The theoretical significance of this paper is to discuss the relationship between risk management and internal control and integrate them,build an internal control framework that combines risk management and enrich the content of internal control.The practical significance is to reveal the concerns of D agricultural company about operation risk based on the analysis and evaluation the design and implementation of the internal control of D agricultural company.This article first outlines the research background,research significance,domestic and overseas research dynamics,research content and methodology and elaborates the necessity of strengthening and attaching importance to internal control in D agricultural company.It introduces the theories of internal control and risk management,and elaborates how the internal control and risk management processes complement each other,and the internal control process can be implemented by controlling risk of operation.Secondly,this article introduces the profile of D agricultural company and analyzes the internal control status from the five elements of internal control: internal environment,risk assessment,control activities,information and communication,and internal oversight.In the analysis,the process of the business activities of the D agricultural company was elaborated to learn more about the current status of the control activities.Thirdly,combining the current state of internal control to analyze the risk points of the production and business activities of D agricultural company.The risk point is used as an indicator to evaluate the internal control of the D agricultural company,thus constructing the internal control evaluation system of D agricultural company.The internal control of D agricultural company was evaluated using AHP and fuzzy comprehensive evaluation method.The design and implementation of the internal control of D agricultural company was evaluated objectively and impartially.It also reflects the level of risk management of the D agricultural company.Finally,according to the results of fuzzy comprehensive evaluation,it puts forward specific optimization strategies for the internal control of D agricultural company.Strengthen its focus on risk and improve internal control and improve D agricultural company's internal control level.