Research On Internal Control Evaluation Of SD Company's General Contracting Project

Internal control is an advanced enterprise management concept,it can improve the management and as well as act an important role in improving comprehensive competitiveness.Nowadays,more and more companies have established internal control system,for the reason whether to meet external regulatory requirements or to enhance the enterprise's competitiveness.To ensure that the design of internal control system is reasonable and operates well,the evaluation of internal control system can be an important means to do that.However,there is a lack of an effective method for evaluating the management of enterprise internal control system.Therefore,using the method of audit is more popular in doing that,such as walk-through tests and control tests.But these methods usually pay more attention to the micro situation of the business.At the same time,the quality of the evaluation also strongly depends on the proficiency of various businesses.However,the evaluation procedures are cumbersome,take a long time,and require highly professional competence.More importantly,it is difficult to guarantee that it can objectively reflect the true level of enterprise internal control management.This paper is based on SD company' general contracting project,on the basis of internal control theories,trying to optimize traditional evaluation procedures and creatively use structured interviews,expert scoring,etc.Setting evaluation indicators from a macro perspective and finally using fuzzy comprehensive evaluation method to achieve the evaluation.The purpose is to create a set of internal control evaluation framework for enterprises that can accurately and objectively reveal the level of internal control management.By comparing the evaluation results with the survey results,it is found that the two have a high degree of coincidence,which indicates that the evaluation model studied in this paper has a high applicability to the internal control evaluation of SD company' general contracting project.At the same time,I hope that the research based on the internal control system evaluation of SD company's general contracting project can provide a good reference for other companies in the same industry.Simplifying the evaluation of the internal control system and ensuring the long-term and healthy development of the enterprise.