Internal Control Scheme Research Articles

A Brief Analysis of Internal Control Strategies for Financial Risks in Listed Companies

In an era of intensifying competition, a more complex socio-economic environment, and rapid technological advancement, financial risks throughout all economic activities of enterprises have become a critical concern. These risks affect not only the stability of individual businesses and financial markets but also the economic security of countries. Effective financial risk control requires a systematic approach and the integration of efforts across various functional departments to ensure stable and sustainable development of enterprises. This paper provides recommendations on managing financial and operational risks based on internal control theories, China’s regulatory norms, and perspectives from economics and management.

Internal temperature prediction and control strategy design of anode-supported solid oxide fuel cell for hot start-up process

Anode-supported solid oxide fuel cell (SOFC) has a high energy efficiency while suffering from a poor transient performance such as start-up. In this study, a model-based design method is proposed to develop a suitable strategy for the rapid hot start-up of anode-supported SOFC (AS-SOFC). First, a mathematical model is established for a 25-kW SOFC system and the internal temperature is predicted. Subsequently, three different strategies are compared during hot start-up process. The results indicate that the positive-electrolyte-negative (PEN) temperature variation magnitude is 50 K and the response time is 1300 s when the hydrogen and the air flow rates are fixed for the afterburner and the cathode. If a PID controller is employed to regulate the flow rate of H2 to the afterburner, the PEN temperature variation magnitude decreases to 16 K with a shorter response time of 158 s. When increasing the air flow rate synchronously, the PEN temperature variation magnitude is merely 8 K, reduced by 84 % and 50 % compared with the previous strategies. Additionally, the gas temperature exiting from the afterburner declines significantly for the third control strategy. Thus, the lifetime and reliability of AS-SOFC is enhanced. The results provide a reference for the SOFC systems control such as domestic combined heat and power (CHP) and mobile applications.

Internal Corrosion Control Strategy of Oil Gathering and Transportation Pipeline

Abstract Internal corrosion and perforation of metal pipelines is the main reason for failure of gathering and transportation pipelines in a western oil field. The content of Cl-in the transport medium of the oilfield is between 24910-118051mg/l, the total salinity is between 65404-39363mg/l, the reduced sulfur content is between 6-36mg/l, and the number of SRBS is between 20-300 /ml, which are the main factors leading to corrosion in the pipeline. Through investigation, demonstration and field test, the internal corrosion control technology system of pipeline has been formed, which includes internal extrusion coating, internal penetration, 32MPa high pressure flexible composite pipe, polyethylene lined FRP composite pipe technology. The internal corrosion control strategy has been popularized in oil field, and the effect is good.

Internal control systems of SMEs in Nigeria: a proactive or reactive strategy against employees’ fraud?

Purpose The purpose of this study is to determine the strategy adopted by small- and medium-scale enterprise (SME) owners in setting up internal control systems, examine the relationship between the numbers of employees’ fraud and strategy adopted in setting up internal control and evaluate the difference between proactive and reactive strategies in employee’s fraud prevention among SMEs. Design/methodology/approach A survey research approach was adopted to determine whether proactive or reactive strategies were adopted by the SME owners. Specifically, a survey questionnaire was used to gather primary data from selected respondents in Lagos and Oyo States. Descriptive statistics, Spearman correlation and the Mann–Whitney test were used to analyse the primary data. Findings The study found that most of the SME owners used reactive internal control strategies in setting up their internal control systems after they suffered financial losses occasioned by employees’ fraud. Also, the study found a positive relationship between the number of employees’ fraud and reactive strategy. Finally, the study found a significant difference in the number of employees’ fraud occurrences between proactive and reactive internal control strategies in SMEs. Research limitations/implications The study provides further confirmation that where internal control is properly set up and strengthened, a lower number of employee frauds will occur. Thus, giving credence to the fraud theory. The study was, however, conducted in six selected local government areas in two states. Practical implications The study provides recommendations on the adoption of a proactive strategy for curbing employees’ fraud at the onset of business operations and not until devastating events of employees’ fraud become a reality. Originality/value The study is original, as it focuses on the strategy adopted by SME owners in setting up internal control systems, which is rare in fraud empirical studies, particularly for studies conducted in emerging markets like Nigeria. It provides the need for the sustainability of SMEs as engine of growth and employment through the adoption of appropriate strategies in setting up internal control systems.

Influence of Control Environment Strategy on Financial Performance of Rushere Savings and Credit Cooperative Organization in Kiruhura District, Western Uganda

Savings and Credit Cooperative Societies (SACCOs) play a crucial role in improving the standards of living of people globally, particularly in communities and regions where they are established. By offering savings and credit facilities, SACCOs empower people to manage their finances effectively and access capital for income-generating activities. They provide loans for housing and asset acquisition. This helps individuals and families improve their living conditions and build assets, contributing to long-term wealth creation. Despite the significant role they play, SACCOs face various challenges, which impact the effectiveness of their operations. In Uganda, as in other countries, some common challenges faced by SACCOs are in terms of internal audit. The purpose of this study was to establish the influence of the control environment strategy on the financial performance of Rushere SACCO in Kiruhura District in Uganda. This research was carried out solely to determine the extent to which control environment strategy influences the financial performance of Rushere SACCO. The research questions were based on risk assessment, communication and information sharing, organizational policies and practices, organization structure, workers’ competence as well as ethics and integrity. The study was underpinned by the Stewardship Theory. This study was based on a quantitative research approach. The study used a descriptive research design whereby the attitudes, perceptions, and opinions of the respondents were statistically described in figurative terms. The target population of the study was 160 from which a sample size of 127 respondents was selected using the Yamane formula. Thereafter, respondents were selected by using both stratified and simple random sampling techniques. Self-administered questionnaires were used to collect primary data from the research sites. They contained closed-ended questions framed on a Likert scale of 5. Collected data was analyzed by the use of inferential statistics with the aid of Statistical Package for Social Scientists (SPSS) version 24.0. The study established a significant positive relationship between internal control strategy and financial performance (p=0.000<0.05). This study concluded that there is a strong positive relationship between the control environment strategy and the financial performance of Rushere SACCO. Keywords: Control Environment, Strategy, Microfinance, Financial Performance

A sustainable blue economy: blockchain and internet of things integration in tourism villages

Coastal areas have a wealth of marine and river fisheries resources that have great potential to be developed. This potential is utilized by various parties to make utilization efforts including fishing activities; conservation; ports; and marine cultivation; and coastal and aquatic tourism. Problems that currently occur in coastal areas include: (a) illegal fishing, (b) damage to ecosystems in coastal and marine areas, (c) not optimal utilization, (d) unsustainable development, (e) leakage of development due to corruption and injustice. The research methodology used is descriptive and qualitative research with framework analysis, which means framework analysis techniques. This analysis technique is carried out by conceptualizing the system through a structure that describes the connection between one variable and another in a systematic and detailed manner. The findings of this study provide innovative solutions for the application of financial and marketing technology through blockchain and the Internet of Things (IoT) can increase the productivity of fishermen, internal control, financial transactions, and reliable marketing strategies in helping business entities run their business processes. The management of regional potential independently and integrated can be collaborated through community empowerment and the role of village government through village-owned enterprises (BUMD) based on Sharia cooperatives in villages in coastal areas of Indonesia. So that the productivity of fishermen and government agencies in tourist villages can increase.

The Polymorphism Analysis of HLA Class II Alleles Based on Next-Generation Sequencing and Prevention Strategy for Allele Dropout

To investigate the accuracy of next-generation sequencing technology (NGS) in detecting the polymorphisms of HLA-DRB1, DQB1, DQA1, DRB3, DRB4, DRB5, DPA1 and DPB1 alleles in randomly-selected unrelated healthy individuals from Shenzhen Han population, investigate the potential reason for HLA-DRB1 allele dropout in routine NGS, and establish an internal quality control system. NGS-based HLA class II genotyping was performed on 1 012 samples using the MiSeqDxTM platform. The suspected missed alleles indicated by the quality control software and HLA-DRB1 homozygotes were confirmed by PCR-SSOP or PCR-SBT methods. A total of 139 alleles were detected, including HLA-DRB1(45), DRB3(7), DRB4(5), DRB5(7), DQA1(17), DQB1(21), DPA1(10) and DPB1(27). HLA-DRB1*09:01(17.09%),15:01(10.72%); DRB3*02:02(25.99%),03:01(10.18%); DRB4*01:03(36.46%); DRB5*01:01(15.42%); DQA1*01:02(20.01%),03:02(17.19%); DQB1*03:01(19.47%),03:03(17.98%), 05:02(11.66%), 06:01(10.67%); DPA1*02:02(54.45%), 01:03(31.18%) and DPB1*05:01(39.13%), 02:01(16.90%) alleles were the most common alleles in Shenzhen Han population (frequencies >10%). There was no statistical difference between the gene frequencies of HLA-DRB1 and DQB1 loci in our study. The HLA Common and Well-Documented Alleles in China (CWD2.4) (χ2=12.68, P >0.05). 94 cases of HLA-DRB1 homozygous samples detected by NGS were retested by PCR-SSOP or SBT method, and one case of allele dropout at HLA-DRB1 locus was found. SBT method confirmed that the allele of DRB1*04:03 was missed. The laboratory internal quality control system was established. Two cases of new alleles were detected and named by WHO Nomenclature Committee for Factors of the HLA System. The HLA genotyping results based on NGS showed a significantly lower ambiguity rate. The HLA class II alleles exhibit genetic polymorphism in the Han population of unrelated healthy individuals in Shenzhen. The independent method based on NGS in clinical histocompatibility testing has limitations and requires internal quality control strategies to avoid allele-dropout events.

A new-fangled connection of UPQC tailored power device from wind farm to weak-grid

A significant portion of wind power conversion systems worldwide comprise wind farms (WFs) that use Squirrel Cage Induction Generator (SCIG) and are directly linked to the power grid. In facilities that generate electrical energy at a moderate level, WFs are connected by means of distribution systems that use medium voltage (MV). It is not uncommon for such a system to produce a scenario in which the amount of electricity generated corresponds to the grid’s transit volume. When a wind farm’s wind power generation system is connected to a weak grid, the lack of potential control of the Point of Common Coupling (PCC) is a primary issue. This strategy is called a “Wind Farm with Weak Grid Connection.” Therefore, the amalgamation of weak grids, fluctuating electricity from wind, and variations in load on the system cause disruptions in the PCC voltage, further degrading the Power Quality (PQ) and the WF stability. Either the control method at the production level or the compensating strategies at the PCC level can improve this situation. If wind farms are built on SCIG and are directly linked to the grid, it is essential to utilise the last substitute. The technology known as Custom Power Devices (CUPS), proved extremely helpful for this type of application. This study presents a compensation technique based on a specific CUPS device, known as the Unified Power Quality Compensator (UPQC), as a possible solution. The potential terminals of WF needed to be regulated, and the voltage fluctuations on the grid side required to be reduced, so a custom-made control strategy for the UPQC device was designed internally. The control of power, such as active and reactive in the UPQC’s series and shunt converters, as well as the transmission of power via the UPQC DC-Link between converters, are the foundation of the internal control strategy that has been developed. Compared to other bespoke tactics that use reactive power, this strategy increases the UPQC’s capability to provide compensation. The suggested study calculates THD using a FUZZY controller. The results are compared to PI controller results. Simulation findings show how the suggested compensating strategy can minimise THD values and improve wind farm power and stability. The simulations suggest that the proposed compensating strategy enhances WF power and stability.

The relationship between business strategy and internal control in aquaculture firms

Any company that wants to achieve both financial and non-financial performance needs to have internal controls. Internal controls are intended to reduce risks, safeguard resources, guarantee accurate financial reporting, boost productivity, and ease compliance (Bashaija, 2022). The purpose of this study is to investigate how internal control and business strategy interact in Vietnamese aquaculture companies. To gather information, a survey of 225 workers in Vietnamese aquaculture companies was done. Through qualitative and quantitative methodologies, we used Cronbach’s alpha, exploratory factor analysis (EFA), and regression analysis to determine the relationship between business strategy and internal control. The results showed that the business strategy had a positive relationship with internal control. In particular, the defensive strategy is the strongest. From the findings, this study suggests several recommendations to improve internal control, such as improving business strategy. The findings are thought to be a helpful resource for Vietnamese aquaculture companies looking to move toward sustainable development.

Data-Driven Internal Model Learning Control for Nonlinear Systems.

A novel data-driven internal model learning control (DIMLC) strategy is developed for a nonlinear nonaffine system subject to unknown nonrepetitive uncertainties. At first, an iterative dynamic linearization (IDL) approach is employed for reformulating the nonlinear plant to an iterative linear data model (iLDM). Then, the nominal form of the IDL-based iLDM is used as an internal model of the nonlinear plant whose parameters are estimated by an iterative adaptive updating mechanism using only input-output (I/O) data. The equivalent feedback-principle-based internal model inversion is further applied to the subsequent controller design and analysis. The proposed DIMLC contains two parts. One is a nominal controller designed by the inversion of the internal model which achieves a perfect tracking of the target output; the other is a compensatory controller which offsets the uncertainties. The novel DIMLC is data-driven and does not require an explicit model. It can deal with model-plant mismatch and disturbances, enhancing the robustness against uncertainties. The theoretical results are verified by simulation study.

Novel quality control strategies for the determination of 25-hydroxyvitamin D by LC-MS/MS

Mass spectrometry analysis has been applied in many important diagnostic fields of laboratory medicine. However, there is little literature to guide quality management systems for LC-MS/MS methods. In this study, LC-MS/MS 25-hydroxyvitamin D (25(OH)D) was used as an example to establish internal quality control strategies to ensure the accuracy of clinical vitamin D results. A total of 141 batches of samples were analyzed. Sample internal standard peak area variability, ion pair ratio, and physical examination population data were monitored as quality control strategies for 25(OH)D results. The analytical performance was evaluated by calculated Sigma metrics. Applying our quality control strategies, several abnormal data were monitored in the routine analysis. The daily peak area CV of 25(OH)D fluctuated within a certain range. By selecting P99 CV as the control target, two abnormal batches were found. The ratio of 25(OH)VD3 ion pairs was relatively stable. Among them, batch20230120 had a high CV value, which may be due to the bias caused by the limited number. According to the physical examination data, batch20220913 and batch20220919 exceeded the alarm limit. Sigma level of 25(OH)VD3 in the laboratory was 6.52, which achieved “excellent” performance. In conclusion, we established comprehensive quality control strategies for the determination of 25(OH)D by LC-MS/MS, which has high analytical performance and can provide more accurate reports for the clinic.

A Qualitative Investigation on Chronic Disease Management and Prevention Among Older Adults During the COVID-19 Pandemic.

To qualitatively describe experiences of chronic disease management and prevention in older adults (age ≥65 years) during COVID-19. Qualitative descriptive approach. Data collected online via telephone and video-conferencing technologies to participants located in various cities in British Columbia, Canada. Data analyzed by researchers in the cities of Vancouver and Kelowna in British Columbia. Twenty-four community-living older adults (n = 24) age ≥65 years. Each participant was invited to complete a 30-to-45-minute virtual, semi-structured, one-on-one interview with a trained interviewer. Interview questions focused on experiences managing health prior to COVID-19 and transitioning experiences of practicing health management and prevention strategies during COVID-19. Audio recordings of interviews were transcribed verbatim and analyzed thematically. The sample's mean age was 73.4 years (58% female) with 75% reporting two or more chronic conditions (12.5% none, 12.5% one). Three themes described participants' strategies for chronic disease management and prevention: (1) having a purpose to optimize health (i.e., managing health challenges and maintaining independence); (2) internal self-control strategies (i.e., self-accountability and adaptability); and (3) external support strategies (i.e., informational support, motivational support, and emotional support). Helping older adults identify purposes for their own health management, developing internal control strategies, and optimizing social support opportunities may be important person-centred strategies for chronic disease management and prevention during unprecedented times like COVID-19.

Research on control strategy of flywheel energy storage system based on active disturbance rejection control

The flywheel energy storage system (FESS) has been attracting the attention of national and international academicians gradually with its benefits such as high energy power density, high conversion productivity, and inexpensive pollution. For the mutual limitation problem of reaction speed and overshoot of the conventional PI controller, it is hard to satisfy the demand of high efficiency control. In this study, the Active Disturbance Rejection Controller (ADRC) is adopted to substitute the classical PI controller in the flywheel energy storage control system. The control system of an external loop of speed and an internal loop of current is adopted at the motor side. The standard ADRC is adopted by increasing the new nonlinear control function. The control system adopted the control strategy of the DC bus voltage external loop and the current internal loop on the grid side, as well as the second-order Linear Active Disturbance Rejection Controller (LADRC), to enhance the control ability of the DC bus voltage. In the charge/discharge control of the FESS, both the velocity external loop and current internal loop control strategies are utilized to simplify the system structure. The performance shows that the improved control system could effectively enhance the charging and discharging speed of the FESS and effectively suppress the DC bus voltage rise caused by flywheel state switching so that the system has better robustness.

A learning-based approach to fault detection and fault-tolerant control of permanent magnet DC motors

In the context of Industry 4.0, which prioritizes intelligent and efficient solutions for industrial systems, this paper introduces an innovative methodology for fault detection and fault-tolerant control of DC motors. Leveraging the capabilities of machine learning and reinforcement learning, our approach aims to achieve optimal performance while maintaining a low computational burden. At the heart of our strategy lies a reinforcement learning-enhanced proportional-integral controller meticulously designed for precise positioning of DC motors. Through extensive comparative analysis, we establish the superiority of this controller in terms of precision, efficiency, and user accessibility when compared to traditional techniques. To ensure robust fault detection, we synergize a model-based observer with Mahalanobis distance-based outlier analysis, creating a swift and accurate diagnostic method for sensor faults. In cases of sensor malfunctions, an internal model-based control strategy comes into play, enabling the system to uphold its effectiveness despite disruptions. The effectiveness of our proposed methods is vividly demonstrated through simulations in the MATLAB environment, utilizing a DC motor subjected to sensor failures. The results unequivocally highlight the advantages of our approach, showcasing improved precision, faster operation, cost-effectiveness, and streamlined simplicity. As such, our approach finds suitability for industrial applications. In our quest to strike a delicate balance between performance and complexity, our techniques are purposefully crafted to provide intelligent yet pragmatic solutions that promote reliability, safety, and sustainability. This paper contributes to the evolving landscape of intelligent industrial solutions by offering a comprehensive framework that optimizes performance while minimizing complexity and costs. In doing so, we lay the foundation for a more efficient and resilient industrial ecosystem.

Lived Experiences in Family Business Among Business Graduates of a Private Higher Educational Institution in Iloilo City, Philippines

There has been no academic work dedicated to the discovery of the lived experiences of business graduates from a private higher educational institution in Iloilo City, Philippines in their respective family businesses in terms of their daily lives. This phenomenological study was conducted to explore the lived experiences of business graduates of a private higher educational institution in Iloilo City, Philippines who joined their respective family businesses. Moreover, this study intended to describe the profile of the business graduate participants, family business involvement, family relationships, personal and work-related conflicts, and (4) contributions to their family firms. The qualitative research design was employed for this study, specifically phenomenology. Seven participants through purposive sampling voluntarily joined in this phenomenological study after signing the informed consent form. They came from the class of 2017 to 2019 business graduates. The result showed that the seven (7) participants of this study were all business graduates, who were majority males, aged 23-27 years old from a private educational institution in Iloilo City. They had never enrolled in any graduate school programs. The majority graduated last 2019 with three (3) years of working experience. The majority are into retail and hardware supplies. The operational years of their businesses ranged from nine (9) to 55. Almost all were classified as having medium businesses and only one was classified as small. For their family business involvement, they have experienced early involvement in their businesses, they were trusted to manage, and they feel valued. Strong family relationships also emerged among business graduates. They have experienced parental comfort and advice as well as close relationships with their parents. As to the personal and work-related conflicts, they experienced careless operational mistakes, interpersonal work conflicts, emotional challenges, and limited freedom. When it comes to their contributions to the family businesses, they have contributed to the vision and internal control strategies, social media marketing, sales increase, financial clarity, and lessening the workloads of parents. This study can serve as a basis for involving business graduates early in the family business. Employing them can enable them to contribute success factors earlier. Maintaining strong relationships among family members employed in the family firm must be done to avoid personal and work-related conflicts.

A peptide-centric quantitative proteomics dataset for the phenotypic assessment of Alzheimer’s disease

Alzheimer’s disease (AD) is a looming public health disaster with limited interventions. Alzheimer’s is a complex disease that can present with or without causative mutations and can be accompanied by a range of age-related comorbidities. This diverse presentation makes it difficult to study molecular changes specific to AD. To better understand the molecular signatures of disease we constructed a unique human brain sample cohort inclusive of autosomal dominant AD dementia (ADD), sporadic ADD, and those without dementia but with high AD histopathologic burden, and cognitively normal individuals with no/minimal AD histopathologic burden. All samples are clinically well characterized, and brain tissue was preserved postmortem by rapid autopsy. Samples from four brain regions were processed and analyzed by data-independent acquisition LC-MS/MS. Here we present a high-quality quantitative dataset at the peptide and protein level for each brain region. Multiple internal and external control strategies were included in this experiment to ensure data quality. All data are deposited in the ProteomeXchange repositories and available from each step of our processing.

Application of a six sigma model to evaluate the analytical performance of cerebrospinal fluid biochemical analytes and the design of quality control strategies for these assays: A single-centre study

BackgroundIn this study, we applied a six sigma model to examine cerebrospinal fluid (CSF) biochemical analytes for the first time. Our goal was to evaluate the analytical performance of various CSF biochemical analytes, design an optimized internal quality control (IQC) strategy, and formulate scientific and reasonable improvement plans. MethodsThe sigma values of CSF total protein (CSF-TP), albumin (CSF-ALB), chloride (CSF-Cl), and glucose (CSF-GLU) were calculated using the following formula: sigma = [TEa(%)−|bias(%)|]/CV(%). The analytical performance of each analyte was shown using a normalized sigma method decision chart. Individualized IQC schemes and improvement protocols for CSF biochemical analytes were formulated using the Westgard sigma rule flow chart with batch size and quality goal index (QGI). ResultsThe distribution of sigma values for CSF biochemical analytes ranged from 5.0 to 9.9, and the sigma values varied for different concentrations of the same analyte. The analytical performance of the CSF assays at the two QC levels is displayed visually in normalized sigma method decision charts. Individualized IQC strategies for CSF biochemical analytes were as follows: for CSF-ALB, CSF-TP and CSF-Cl, use 13s with N = 2 and R = 1000; for CSF-GLU, use 13s/22s/R4s with N = 2 and R = 450. In addition, priority improvement measures for analytes with sigma values less than 6 (CSF-GLU) were formulated based on the QGI, and their analytical performance was improved after the corresponding improvement measures were taken. ConclusionsThe six sigma model has significant advantages in practical applications involving CSF biochemical analytes and is highly useful for quality assurance and quality improvement.

Evaluation of analytical performance of homocysteine LC-MS/MS assay and design of internal quality control strategy.

Liquid chromatography-tandem mass spectrometry (LC-MS/MS) has become a common technique in clinical laboratories in recent years. Because most methods are laboratory-developed tests (LDTs), their reproducibility and quality control (QC) have been controversial. In this study, Westgard Sigma Rules were used to evaluate the analytical performance and establish an individualised internal QC (IQC) strategy for these LDTs. Taking the LC-MS/MS LDT method for homocysteine (Hcy) as an example, the 'desirable specifications' from the Biological Variation Database were used as quality goals. Based on the external quality assessment (EQA) samples, bias was calculated and the coefficient of variation (CV) was also calculated by IQC measurements for six consecutive months. The analytical performance was evaluated by calculated sigma metrics and an IQC strategy was designed using the Westgard Sigma Rules with run size. Over 116days within 6months, a total of 850 data points were collected for each of IQC 1 and IQC 2. The monthly coefficient of variation CV% was 2.57-4.01%, which was non-significant (p-value: 0.75). The absolute bias% for IQC1 and IQC2 was 1.23 and 1.87%, respectively. The allowable total error (TEa) was selected as 15.5%, Sigma metrics were 4.02 and 4.30, and the analytical performance was 'Good'. The 13s/22s/R4s/41s multi rules (n=4, r=1) with a run size of 200 samples were suggested for the Hcy IQC scheme. The quality goal index (QGI) values were over 1.2, indicating that trueness needed to be improved. The analytical performance of the Hcy LC-MS/MS LDT conformed to the Six Sigma rating level, achieving 'good' (four Sigma). Clinical practice indicated that calibration bias was the primary factor affecting trueness.

Enterprise accounting financial management and internal control strategy

Enterprise accounting financial management and internal control strategy

Dynamics and optimal control of a Zika model with sexual and vertical transmissions.

A new transmission model of Zika virus with three transmission routes including human transmission by mosquito bites, sexual transmission between males and females and vertical transmission is established. The basic reproduction number $ R_{0} $ is derived. When $ R_{0} < 1 $, it is proved that the disease-free equilibrium is globally stable. Furthermore, the optimal control and mitigation methods for transmission of Zika virus are deduced and explored. The MCMC method is used to estimate the parameters and the reasons for the deviation between the actual infection cases and the simulated data are discussed. In addition, different strategies for controlling the spread of Zika virus are simulated and studied. The combination of mosquito control strategies and internal human control strategies is the most effective way in reducing the risk of Zika virus infection.