Research On Internal Control Of Company A Based On Risk Management Theory

The application of internal control theory is mainly concentrated in listed companies and large enterprises.At present,the research of machinery manufacturing enterprises is relatively scarce.This thesis takes A machinery manufacturing enterprise as an example,combines domestic and foreign internal control theories,comprehensively uses hierarchical analysis,fuzzy analysis and other methods to establish evaluation indicators to evaluate the risk management of Company A,and finally finds out the existing problems in risk management of the company,and puts forward corresponding countermeasures,aiming at helping Company A to establish an effective internal control system and reduce internal control risks.Improve the company’s operation and management level,enhance the enterprise’s competitiveness in the machinery manufacturing industry,and provide useful reference for other large machinery manufacturing enterprises.Through the investigation,it is found that in the aspect of internal control system,there are low awareness of internal risk control,unsound governance structure,defects in risk management mechanism,unsound internal control system,unable to adapt to the needs of business development,risk quantitative management lags behind,low informatization level,defects in related supporting mechanisms,and lack of innovative elements.In terms of the internal control environment,employees’ awareness of risk prevention is weak,the resource allocation in the construction of the internal risk control mechanism is insufficient,the internal audit work is defective,the risk management is deficient in the risk identification system,the risk evaluation system is defective,and the risk control system is deficient.Based on fuzzy evaluation,it is concluded that the overall internal control score of Company A is average,among which the internal control environment is excellent,the management control index is good,and the risk assessment index,information communication index and internal control supervision are average.Finally,in view of the existing problems,feasible solutions are proposed from the aspects of improving the risk control environment of Company A,improving the risk assessment system,strengthening the risk management of control measures,improving the risk management of information and communication,and strengthening the risk management of supervision and review.