Study On Internal Control Of A Company Based On Risk Management Perspective

With the rapid development of China’s economy,the construction industry has become the pillar industry of China’s national economy.The country has also put forward higher requirements for construction enterprises,and the construction industry is in continuous innovation.But the overall quality of construction enterprises is still relatively backward,the development of the whole industry is still facing a severe test.Internal control,as a modern management method to improve management efficiency,integrate the use of resources and improve management theory,is playing an increasingly important role in enterprises.Enterprises can effectively reduce risks through a sound internal control system,in order to maintain the production and management of enterprises and sustainable development.It plays an important role and significance in improving the management quality of construction enterprises’ finishing.System in this paper reviewed the related literature of internal control and risk management,with A company as A case study object,through on-the-spot investigation into A company’s internal control system of research,found that there exists imperfect internal control system,the lack of the ability of risk identification risk assessment,internal supervision and failure problems,together with the present situation of A company’s internal control,design of questionnaire,using the G1 method and the method of fuzzy comprehensive evaluation method,to evaluate A company’s internal control.According to the evaluation and scoring situation,the influence factors of the internal control problems of A company are analyzed.On this basis,this paper,under the guidance of COSO internal control management framework,combined with the risk management theory and the status quo of internal control of A company,conducts optimization research on the internal control of A company.To improve the internal control environment by optimizing the organizational structure and improving the internal control consciousness of all staff;Through the establishment of risk database,strengthen risk management consciousness,in improving the level of risk management;Through strengthening the implementation of budget management and improving the performance appraisal system,to improve the execution of control activities;Through strengthening the construction of information system,the channel of communication is unblocked;To improve the supervision function by clarifying the supervision responsibility,improving the self-evaluation mechanism,and reporting internal control defects.Promote the internal control of A company to be more mature and perfect in terms of risk,reduce the risk of A company,and provide support and guarantee for the better and stronger development of A company.