Research On Assessment Problem Of The Internal Control System

Whether internal control of enterprise is sound and valid, and whether they can prevent from the mistake and guarantee the true of the data of accounting, will affect the reliability and the performance of the enterprise economic activities directly. The internal control evaluation means to check and evaluate internal control system through inter audition and other evaluation department in order to discover the false and weak of the internal control of enterprise, aiming at to put forward the opinion and suggestion of improvement, then promoting the internal control of enterprise. The internal control evaluation has two goals. The first one is satisfying need of inter management. The second one is satisfying outer audition need. It is an audition way on basic of internal control evaluation. Auditor can assure audition range, important audition area and audition way on basis of evaluation result of enterprise internal control in order to improve audition efficiency and ensure audition quality.Though internal control has already about 100 years history, its theory and application are still not enough perfect. It mainly uses quality analysis. This way is simple and convenient. Though some experts perform this way, they can not avoid of subjective trait and lack enough evidence. Recently experts have made a progress on quantitative analysis, but some quantitative analysis ways are transforms of quantity analysis. Meanwhile it is difficult to use some quantitative analysis because some of these are complex. This essay is a research about evaluation of internal control in order to establish evaluation index system and found a new evaluation mechanism to remedy internal control evaluation flaw.This essay is divided into two parts to carry on the research of the internal...