The Research On Internal Control Evaluation Index Systems Of Companies

In recent years, on a global scale, financial fraud cases frequently resulted in significant economic losses.Imperfect internal control issues have been theorists and corporate management's attention. Improving internal control can be achieved the purpose of business.So financial information is true and reasonable and operational risk can be avoided.It is an essential business management as a means.Internal control for the enterprise is critical. The evaluation of internal control is for the successful implementation of internal control and played a certain role. Establishing an internal control evaluation system and index system help companies find their own internal control problems and weak links.It provide a basis for the solution to promote the healthy development of enterprises. In addition, it also contribute to more efficient implementation of internal control evaluation.April 26, 2010, following the 2008 enactment of "basic standards of internal control", the Joint Commission of the Ministry of Finance, the Audit Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission held five ministerial conference and officially issued "Internal Control Practice Note 1 - Organizational Structure "and Practice Note 18," Guidelines on Internal Control Evaluation "," Internal Control Audit Guidelines. " These specific rules for the enterprises help them to improve their internal control recommendations and mark the internal control of business entered a new stage.A system of internal control process include designing, implementation, evaluation, improvement and other areas. Internal control evaluation process helps enterprises to improve internal controls. The evaluation index system of internal control help the enterprise find their weaknesses and improve the company's internal control systems. The existing internal control evaluation study rarely mention the construction of the internal control evaluation.The paper is committed to combining the actual business and establishing the index system of internal control through two major aspects and nine processes.From the basic theory of internal control, "the basic norms of internal control" and its supporting guidelines, internal control evaluation theory, the establishment of evaluation system of internal control include the evaluation of internal control purposes, the evaluation subject, object evaluation, evaluation procedures, evaluation standards, evaluation indexes and evaluation methods. As an important element of internal control evaluation, this paper focuses on the internal control evaluation index system. Finally, the use of empirical research to establish the evaluation index system of internal control internal ,control XX case, identify problems and provide solutions.