Research On The Internal Control Of G Company's Engineering Projects Under Risk Orientation

After the reform and opening up,the speed of China's economic development is obvious to all,followed by the rise and continuous development of industry,the corresponding project is also more and more.In many engineering projects,there is no lack of investment failure cases.In general,engineering projects have large investment,long investment cycle,strong professionalism and other attributes,which is one of the reasons for the easy failure of engineering project investment.The failure of project investment,for enterprises,is that the investment can not be recovered,can not produce expected economic benefits.For society,it is a waste and consumption of resources.If the project is not scientifically managed,it will bring a vicious circle to social production and economic development.In previous studies of engineering projects,the lack of risk prevention awareness and the corresponding internal control process is an important reason for the failure of many engineering projects.Therefore,the idea of risk management and internal control has been introduced into the construction of engineering projects.How to effectively prevent risks and improve the construction of internal control of engineering projects has become one of the problems that project construction units need to solve urgently.Risk-oriented construction of internal control of engineering projects may provide a direction to solve the above problems.In this paper,G Company,an A-share listed enterprise,is selected as the case,and the internal control of its engineering project is studied from the perspective of risk prevention by using literature analysis and case study method.In theory,on the one hand,the related concepts of risk management and internal control and the relationship between them are sorted out and explored respectively,and the concept of "risk-oriented internal control" is defined.On the other hand,it expounds the relevant theories needed for case analysis.This paper focuses on the risk and internal control of G Company's engineering project.First of all,it analyzes the risks in the engineering project and the current situation of internal control around the target of G Company's engineering project.Secondly,find out the problems and causes of internal control of G company's engineering project.Finally,put forward targeted strategies to deal with the problems.It is concluded that :(1)Good risk prevention effect needs to improve the risk management awareness of the leadership and strengthen the internal control awareness of the staff;(2)To establish and perfect the risk assessment system and risk information management system is the premise of doing a good job in the internal control of the project;(3)should be risk-oriented design of the internal control process,while refining the internal control process of each stage,and clearly divided the rights and responsibilities of each functional department in the control activities;(4)To strengthen the communication and exchange of engineering project information,it is necessary to standardize the use of various information exchange platforms,optimize the information system platform and strengthen the cooperation and exchange between departments.(5)To improve the quality of auditors,formulate and implement the engineering supervision system and improve the internal audit are effective means to strengthen the internal supervision.The focus of this study is to make a targeted analysis of the specific case of internal control of G Company's engineering project based on risk orientation,find out the existing problems and put forward corresponding countermeasures.On the one hand,find the joint point of risk management and internal control theory research,and apply it to practice.On the other hand,it can be used as a reference for the case study of internal control of similar engineering projects.