Research On The Internal Control Effectiveness Of Procurement In A Company

Since entering the 21^stcentury,with the continuous development of the external market economy and the optimization of the modern enterprise system,the production and development environment of enterprises has undergone significant changes.Maintaining the sustainable development of enterprises and expanding their scale has become the inevitable choice for the competition among enterprises.However,risks and opportunities coexist.Many companies ignore the importance of internal control while developing and expanding.In recent years,the frequent occurrence of financial fraud cases at home and abroad has profoundly proved that enterprises must pay attention to the development of internal control,rather than put it on the shelf,ignoring its existence.As an important link of enterprise management,internal control activities are a powerful guarantee for the normal operation and sustainable development.Therefore,enhancing the effectiveness of enterprise internal control activities has become the focus of modern enterprise managers.In this environment,this paper selects Company A as the research object and discusses the effectiveness of the company's internal control activities.First of all,on the basis of understanding the background of the research on the effectiveness of internal control activities,we have determined the research methods and ideas,and have become familiar with the internal control system and the relevant theories of effectiveness.The COSO internal control framework,control theory,and fuzzy mathematics theory are introduced to lay the theoretical foundation for the subsequent effectiveness evaluation and analysis.Secondly,this paper selects the internal control activities of the company's procurement business as the research object,and describes and analyzes the internal control status of A's procurement business from several aspects such as the type of procurement materials,the division of responsibilities,the procurement business process,and the effectiveness of internal control.Then,the effectiveness evaluation system is constructed,the membership and weight of evaluation indexes are determined by means of questionnaire investigation and analytic hierarchy process,and the effectiveness of internal control of A company's procurement business is evaluated by means of fuzzy comprehensive evaluation,and the problems and causes are analyzed.And put forward the corresponding improvement strategy.The results of this paper show that although the effectiveness of the internal control activities of a company's procurement business is basically effective,there are still some problems.The main manifestation is that the internal control environment is not ideal,the risk assessment mechanism is lacking,the internal control activities of the procurement business are not perfect,and the internal supervision mechanism is not perfect.In view of these problems,this paper puts forward corresponding suggestions for improvement,including optimizing the internal control environment of the company's procurement business,establishing risk assessment system,strengthening the control management of procurement business,strengthening the internal supervision mechanism,and improving the quality of employees.This has an important role in improving the effectiveness of the internal control of A's procurement business and ensuring the sustainable development of the procurement business.At the same time,it is expected that the research of this paper can provide some reference for other enterprises to evaluate the effectiveness of procurement business.