| At present,the market environment faced by engineering management enterprises in my country has undergone profound changes,and the production and operation mode of small and medium-sized engineering management enterprises has also kept pace with the times,changing from extensive management to standardized management and refined management.As a small and medium-sized engineering consulting company,ALT company’s internal control is formed naturally according to the business process and work experience during the company’s operation.With the increasingly fierce market competition,the internal control mechanism formed naturally does not meet the needs of the company’s further development.,due to the weak anti-risk ability of small and micro enterprises,if they do not further improve their internal control,they will not be able to adapt to the increasingly fierce market competition.This paper studies ALT Engineering Management Co.,Ltd.from the five elements of internal control through case analysis method,questionnaire survey method and field research method and other research methods,on the basis of clarifying the relevant concepts,and analyzes its business with the contracting unit and the contracting unit.The process starts from the control environment,risk assessment,internal control activities,information and communication,and internal supervision of the five elements of internal control,and analyzes many internal control problems and deep-seated reasons.And combined with the actual situation of ALT Engineering Management Co.,Ltd.to analyze the deep reasons behind the problems and propose solutions,in order to optimize its internal control system,help its transformation and upgrading,develop into a full-process engineering consulting enterprise,and prepare for the development of large and medium-sized enterprises..The innovation of this paper is reflected to a certain extent to solve the problem of general defects in internal control because most of the internal control systems of small and micro engineering management enterprises have not been professionally designed in the early stage of establishment.And taking into account the cost and benefit,under the control of relatively low cost,a better internal control design within the scope of ability is obtained.In addition,ALT Engineering Management Co.,Ltd.,as a project management company,is more specialized in cost consulting and other aspects,which makes it more difficult to build an internal control system.Considering the actual work situation of engineering management enterprises,this paper puts forward some suggestions on the construction of internal control system for ALT Engineering Management Co.,Ltd. |
