The Improvement Of Internal Control System Study Based On COSO Framework

Internal control is very important in the management of enterprises,plays a role in the restraint and regulation,and plays a key role in the healthy and sustainable development of enterprises.With the continuous development of social economy,the theory of internal control has gradually become a complete theoretical system,including internal environment,risk assessment,control activities,information and communication,supervision of five elements.In the complex and changeable external macro environment,many enterprises have the failure of internal control system,resulting in serious impact on the operating situation.In order to prevent this phenomenon from happening,enterprises need to establish a set of internal control system that can give full play to the adjustment function to resist the negative impact of changes in the external environment.This paper systematically summarizes the definition,framework and related theories of existing internal control by consulting the relevant literature on internal control at home and abroad.According to the results obtained by the audit of internal control of Company A and combined with the current situation of the internal control system of Company A,the internal control fuzzy comprehensive evaluation system is constructed on this basis,the internal control system of Company A is evaluated using the fuzzy comprehensive evaluation method,and the evaluation results are analyzed from the five levels of the internal control integration framework of COSO,and the results of the evaluation are summarized as the lack of system in The A company' internal control system,the lack of risk management department,unreasonable means of budget control and the imperfection of information management mechanism.From the five levels of COSO framework for A company to design a set of optimization programs,to achieve the purpose of improving the internal control system of Company A.Based on the actual situation of Company A,this paper puts forward the safeguard measures from the perspective of improving the internal control consciousness of enterprise employees,establishing a comprehensive risk management system and speeding up the new reform of Company A.This paper attempts to solve a series of problems existing in the daily development and operation of Company A through the in-depth study of Company A's internal control system,and also expects that the research of this paper can provide some reference for the construction and optimization of the internal control system of the relevant industry.