| Since China’s petrochemical enterprises started their international development in the 1980 s,they have gained a lot.They have acquired a considerable amount of overseas oil and gas assets in all parts of the world,among which the largest type is non-operator oil and gas assets.It has a wide distribution,diversified resource types,different shareholding ratios,and the oil contract model signed by the cooperation is also very complex.In such a complex operating environment,how to reasonably maximize the operating benefits through internal control management is a subject worthy of attention and research.Under the above background,the author takes domestic multinational oil enterprise A as the research object to study the internal control mechanism of overseas joint operation projects of Chinese oil enterprises.Through the analysis of the joint venture audit results of enterprise A from 2006 to 2018,important risks in overseas joint operations were identified by means of data analysis and risk graph,and the six types of risks were summarized into the corresponding map of risk identification.Finally,the audit results are summarized and analyzed,and applied to the optimization research of COSO internal control architecture.Found out the deficiencies and loopholes in the COSO internal control architecture of enterprise A,proposed the corresponding remedial and optimization measures of these problems and the optimization operation process of the COSO internal control architecture,made suggestions for each corresponding key node. |
