会计学院知识库

Along with the birth of digital economy technology, the new concept of using the Internet of Things and smart manufacturing to develop and prosper China's real economy and society, and to promote the transformation and upgrading of China's traditional manufacturing industry has been put forward, and numerous enterprises have emerged for transformation and upgrading. However, as a new industry, there are still numerous risks and uncertainties in the Internet of Things industry. Therefore, it is necessary to study the effectiveness of internal control of enterprises in the IoT industry. While enterprises are booming, along with the asymmetry of information reception and the profitability of enterprises, the vested interests of enterprises are highly prone to speculation in order to seek a greater degree of benefit. As a key high-tech industry supported by the state, while enjoying the national development dividend, it is more important to pay attention to the effectiveness of internal control of enterprises transforming from traditional to IoT industry. The changes in the industrial environment will lead to an increase in the business risks faced by enterprises,and the internal control system, as a necessary technical means to ensure that the relevant national regulations can be implemented in the enterprise, to ensure the authenticity and reliability of financial information, and to ensure the safety of the enterprise's assets,should be highly valued by all sectors of society, and optimising and improving the internal control system will help enterprises to further enhance their ability to cope with business risks,and in This paper focuses on the literature research, the study of the literature and the study of the internal control system.

This paper mainly uses literature research method and questionnaire research method as the main thesis research methods. Firstly,on the basis of the thesis review of the relevance of internal control theory, the definition of internal control, internal control effectiveness, and internal control effectiveness assessment is introduced, and the relevant theoretical knowledge such as company internal control theory and modularity theory is explained. The theoretical knowledge of internal control theory, modularity theory and other related theories is also presented. Then, the current development of internal control system and its assessment system of Company S is summarised. In addition,the COSO 2013 framework,the Basic Standard for Enterprise Internal Control and related guidelines were used to develop an assessment index system for the effectiveness of internal control in Company S. Finally, by collecting and collating the historical data used to assess the effectiveness of Company S's internal control system, and using the newly established assessment indicators combined with the fuzzy integrated assessment method, the effectiveness of Company S's internal control system was assessed. The results showed that the internal control system of Company S was generally deficient after the adjustment and that the internal control management system was well implemented. Finally, the problems of Company S's internal control system were given targeted suggestions for improvement, in the hope of further improving the effectiveness of Company S's internal control and providing a reference for similar companies to re-evaluate their internal control systems.