Research On Internal Control Of J Province Electric Power Company Based On Comprehensive Risk Management

In recent years,with the increasing scandals and fraud in listed company and stock market,people become to realize the importance of internal control.Internal control plays a vital role in detecting and preventing fraud and protecting the organization's resources,both physical and intangible.With the deepening reform of China's electric power system,the pressure and risks faced by electric power enterprises are becoming increasingly severe.Therefore,effective internal control is needed to grasp the development opportunities in the reform and reduce the potential risks in the development.Firstly,through several related analyses and documents,this thesis makes an in-depth study on the current situation of comprehensive risk management and internal control at home and abroad.Secondly,the related concepts and theoretical basis of comprehensive risk management and internal control are elaborated,including the definition,development process and the differences and links between them.Then,based on the eight elements of COSO comprehensive risk management framework,this thesis takes J Province Electric Power Company as a typical case to study.The writer evaluates its internal control situation through in-depth interviews,questionnaire and other methods,combined with its actual situation.According to the collected data,the writer puts forward five problems.For the above five problems,this thesis lists the improvement measures and suggestions one by one from the perspective of comprehensive risk management.Finally,this thesis points out the shortcomings and the prospects for future research.Because of the particularity of the electric power industry,this thesis can bring some reference value to the comprehensive risk management and internal control work of other electric power enterprises.