Research on Internal Control Construction System of Energy-based Enterprises Based on COSO and Financial Quality

Abstract

Under the general situation of energy conservation and emission reduction and building a green ecological economy, the financial internal control of energy enterprises has become the main way for enterprises to reduce energy production costs, ensure the security of corporate asset funds, and improve the income of energy enterprises. For the reading of relevant literatures on the internal control of energy resources enterprises, the research direction of the research is to analyze the internal control construction system of energy production enterprises based on the five elements of COSO and financial quality, and find that the accounting audit work in energy enterprises pays attention to the degree is not high. According to the control environment, risk assessment and control activities, the trend of declining shows that the communication between the audit and other departments of the enterprise is not efficient, the internal supervision is weak, and the quality of financial information has a great impact on internal control. The following conclusions are obtained, which requires accountants to pay more attention to corporate auditing, strengthen the awareness of energy audit risk prevention, improve the construction of auditing system, and strengthen internal control in auditing activities to improve the quality and efficiency of internal audit control of energy production enterprises.