Research On Evaluation And Optimization Of SD Company’s Internal Control

As an important tool to promote the domestic and international trade cycle,logistics has played an important role in improving the resilience of domestic and international supply chains,promoting the efficiency of international trade and even promoting economic prosperity.However,with the continuous escalation of Sino-US trade frictions,the interference of world public health events such as the new crown epidemic,China’s logistics enterprises are facing the severe situation of poor international transportation routes and rising risks of chain breakage,and their operating income continues to decline.It has become an important issue that every logistics company must face.Traditionally,most logistics enterprises are developed from the home-workshop business model,the founders of the enterprises have a low level of education,take advantage of the rapid development of the national economy to grow and expand,the general management level of enterprises is low,and there are many weak links in internal control.When enterprises face a severe industry situation,these deficiencies in internal control may become a key factor in the survival of enterprises.Therefore,logistics enterprises must effectively evaluate their own internal control,timely discover the shortcomings therein,and take targeted measures to correct them to ensure that enterprises survive in the severe industry situation.This paper takes SD company in the logistics industry as an example,adopts the five elements of COSO internal control as the internal control evaluation standard of SD company,issues questionnaires when understanding the implementation of the company’s internal control in field research,determines the five first-level indicators and twenty second-level indicators of internal control evaluation through the questionnaire survey method,and constructs the internal control evaluation index system of SD company.By using the analytic hierarchy method to calculate the weight of each evaluation index,and using the fuzzy comprehensive evaluation method to determine the scoring level of the evaluation index,the results show that the internal control scoring grade of SD company is at a medium level,and there are problems within SD company such as weak corporate culture,unreasonable human resource management system,poor risk identification and risk response ability,and unreasonable supervision method.Enterprises can take a variety of measures to strengthen the construction of internal control environment,such as enriching corporate culture,optimizing human resource management systems,improving employee risk management and control capabilities,optimizing supervision methods,etc.to improve the efficiency and effectiveness of internal control implementation and help enterprises achieve sustainable development.