A Study On The Evaluation Of Interal Control Based On Total Risk Management

It is fact that the market structure is more and more complicated and competitive.The company will confront serious operational risk and financial risk which lead tomake company corrupt. How to be on guard operational risk and financial risk withavoiding fraud has become an inevitably problem. However, theorists and practicefield propose many kinds of control regulation and control measure related to internalcontrol and risk management. But these mentioned above usually operate separatelywhich means limited effect and high cost. How to assess the system with total internalcontrol based on risk management which needs to be solved.The dissertation does some theory and relationship analysis based on internalcontrol and risk management theory. It has established vertically down enterpriseinternal control framework. And it has evolved a vague and comprehensiveassessment system based on internal control system. The dissertation has analyzedand assessed enterprise internal control system for agriculture listed company. In theend, it has provided suggestions for enterprise internal system based on total riskmanagement.The meaning of this dissertation is that it investigates relationship between riskmanagement and internal control with history reviewing and logical reasoning. It alsodiscusses the similarity. And then it has established internal control framework basedon risk management with fusing elements mentioned above. It avoids cross andrepeats in enterprise management system and achieves management systemintegration. It makes sense in effectively establishing enterprise control system andmodern enterprise system.The dissertation has included seven parts. The first part is introduction whichintroduces meaning of title, inland and overseas research situation, research methods,creative points and technical routine. The second part has theoretically analyzed intotal risk management. The third part has mainly established internal framework based on total risk management. The fourth part has established internal controlsystem framework based on enterprise risk management. The fifth part has establisheda vague and comprehensive assessment system for total internal control with fusingtotal internal control system. The sixth part has investigated in a list company-‘HaoDangjia’ with vague and comprehensive assessment system. The seventh part hasprovided suggestions in improving enterprise internal control based on riskmanagement.