Research On Internal Control Of BC Education Company Based On COSO Framewor

With the continuous deepening of education reform in China,under the aftermath of the "post pandemic" era and the "double reduction" policy,BC Education Company has encountered bottlenecks in its development,and its development strategy urgently needs to be adjusted.The instability of development strategies has led to changes in internal management methods,frequent problems in internal management,and serious obstacles to the development of enterprise operations.This study explores and analyzes the problems in internal control of BC Education Company,proposes optimization measures to enhance enterprise management capabilities and achieve sustainable development.This paper mainly adopts literature research,case analysis,and questionnaire survey methods for investigation and research.Firstly,collect a large amount of literature on internal control theory and COSO framework both domestically and internationally,and grasp the current research status at home and abroad.Elaborate on the development process and connotation of internal control theory,introduce the main content of the five elements of the COSO framework,and lay a solid theoretical foundation for this study.Secondly,through on-site interviews and guided by the five elements of the COSO framework,analyze the current internal control status of BC Education Company.Based on the 17 principles of the COSO framework,design a questionnaire to conduct a survey and deeply explore the weak links of internal control.Finally,the SPSS software was used to analyze the discrimination,reliability,and validity of the questionnaire results,as well as descriptive statistical analysis,to confirm the rationality of the questionnaire design and the authenticity of the conclusions.Conduct statistical analysis on the frequency of survey questionnaire data,classify and organize the main problems in internal control of BC Education Company,including incomplete organizational structure,poor personnel stability,lack of risk assessment mechanism,incomplete internal control activity settings,outdated budget system,and lack of information management system.Based on the above research,in order to improve the internal control of BC Education Company and promote its rapid development,the following optimization suggestions are proposed,including enriching the organizational structure,constructing a risk assessment system,strengthening the construction of internal control activities,strengthening the budget management system,strengthening bottom-up communication and the application of student information management systems,and enhancing the independence of audit supervision.