With the rapid development of China's socialist market economy and the deepening reform and continuous improvement of its system, the competition among enterprises is increasingly fierce, especially in the steel industry. Iron and steel enterprise is an important type of basic industry enterprise in China's economic development. In this paper, JKL iron and steel company is selected as an example. Firstly, the relevant theories of internal control system are described. Secondly, the operation and internal control of the company are briefly introduced. Then, based on the five elements of internal control, the problems of internal control are analyzed. Finally, the improvement measures are put forward, hoping to provide help for the improvement of internal control system of JKL steel company The internal control practice of other enterprises in the same industry provides reference.
Key words: internal control system; risk management; control activities; supervision mechanism