Diagnosis Of Internal Control Problems In Engineering Enterprises And System Improvement Analysis

As one of the four pillar industries of the national economy,the construction industry is a typical traditional industry.Among them,most engineering companies have already established internal control systems in accordance with national regulations.However,according to the internal control ratings of listed companies in the construction industry in2018,the overall performance of the internal control of engineering companies is poor,and there are unreasonable organizational structures and risk assessments.Problems such as untimely,weak risk awareness,non-standard control system,lack of internal supervision,and poor information communication channels.Therefore,the formulation of the system is not done once and for all,enterprises still need to continuously implement and optimize the system.And with the development of the times,the continuous innovation of business models means that more new risks need to be accepted,and the internal control of enterprises is also facing the task of innovation.This paper selects engineering company A company as the research object,mainly adopts AHP and fuzzy comprehensive analysis method to study together,first design a survey questionnaire that meets the internal control evaluation of A company,invite company employees,management and related experts to participate together,through AHP Carry out weight evaluation,obtain the weight value of each factor,and then use the fuzzy comprehensive analysis method to quantify the score.With the corresponding facts or materials as support,further analysis of the special score items in the scoring results,to get the key risk points of A company.Then diagnose and analyze the causes of internal control problems at each risk point,and formulate an improvement plan for the internal control system.On the whole,company A’s internal control performance is relatively good,with the following problems: lack of prior risk assessment for bidding activities and insufficient professionalism of bidders;authorization and approval system for financing activities emphasizes form over content;poor implementation of financial rotation mechanism and accounting supervision Insufficient efforts lead to hidden corruption risks;construction safety supervision is not in place;consortium project management structure is unreasonable,traditional internal information exchange channels are ineffective,and information flow risks are caused.Based on these internal control deficiencies,this article starts from the five elements of internal control,and puts forward relevant suggestions on the internal control system of A company.This brings the following inspirations to the internal control improvement work of engineering companies: companies need to continue to improve and refine their internal control management system to enhance the feasibility of the system;comprehensively measure the company ’ s financial strength,management capabilities,technical level,etc.,and reasonably control development Scale: In the face of new business and new risks,companies should improve their corresponding management models.