This thesis is a research on workability and the accuracy of the assessment of the internal control over financial reporting, in which the assessment methods are researched and the information theories, business process reengineering theories and information entropy are applied to quantify the assessment of the internal control. The significances of the research on the method of the assessment of the internal control is the accuracy and the workability to reduce the error of the internal control system that the quantification and the direct-view of the result can be gained, which is of great advantage to the management of the enterprises to improve and Perfect the internal control.This thesis is studied based on two aspects: At first, information theories are used to describe the process of internal control over financial reporting because of the application of information theories used in business process reengineering theories. That the internal control over financial reporting processes are described in the way of math is beneficial to analysis every control activity of processes in the view of assessment quantitatively. At second, information entropy is applied to quantify the assessment of the control activities for the effectiveness and the cost to evaluate the internal control over financial reporting. |