Research On Internal Control Optimization Of NX Mobile Branch

Internal control plays an important role in the management of modern enterprises,and a sound internal control system can effectively improve the competitiveness of enterprises,and the healthy development of enterprises is inseparable from the implementation of comprehensive coverage and the whole process of internal control.The 20th Party Congress put forward the important requirements of"accelerating the construction of world-class enterprises" and "accelerating the development of the digital economy",which is both a serious challenge and a valuable development opportunity for the communications industry.NX Mobile,as a telecommunications operator in the western region of China,is experiencing the pains of transformation and the enormous pressure to reduce and reverse losses,and the establishment of a sound internal control system is of great significance to its transformation and development.The company has a functioning internal control system under the guidance of the Group,but there is still much room for optimization.The research object of this paper is the NX Mobile branch,and the current situation and problems of its internal control are analysed and studied through the interview method,hierarchical analysis and fuzzy comprehensive evaluation method on the basis of the COSO model.In the first chapter of this paper,the background,purpose and significance of the research are explained,and an overview of relevant domestic and international research is launched to summarise the research ideas and research methods of this paper;the second chapter introduces the theoretical knowledge and analysis tools related to this paper;the third chapter analyses the current situation of internal control in NX Mobile Branch;the fourth chapter analyses the internal control system based on the COSO model,and constructs the internal control system of NX Mobile Branch through the hierarchical analysis method.Chapter 4 analyses the internal control system based on the COSO model,constructs an evaluation system for the internal control system of NX Mobile Branch through the hierarchical analysis method,and evaluates its effectiveness using the fuzzy comprehensive evaluation method;Chapter 5 analyses the problems and causes of NX Mobile Branch in the context of the current situation of internal control in NX Mobile Branch and its evaluation results;Chapter 6 proposes targeted optimisation solutions for the existing problems;Chapter 7 analyses the shortcomings of the research in this paper and makes an outlook on its future development.Chapter 7 analyses the shortcomings of the study and provides an outlook on its future development.By analysing the current situation of internal control in NX Mobile Branch and its existing problems,the study proposes an optimisation plan for internal control in NX Mobile Branch,strengthening the internal environment,improving the risk management mechanism,enhancing the effectiveness of control activities,facilitating smooth information and communication,and implementing internal oversight responsibilities to help improve the management level of NX Mobile Branch,which can provide an important reference for decision making for enterprises in the same industry.