Research On Risk Assessment Of The Listed Companies' Internal Control

From the micro-perspective, Market economy is a kind of risk economy. As the basic cell, Enterprises are exposed to the risk exposure all times. The more developed the opening market economy, the bigger the risks and uncertainties.With the development of the marketing economy and the increasing openness of markets, Risk has become the focus of attention and management of enterprises (especially the listed company), and the way to resolve the risk is internal control. If the enterprises want to implement effective internal controls, it is necessary to identify and measure the risks that the enterprises face, and the assessment to the risk has become into the basis and key of the whole internal control system. For the time being, the overall framework of COSO is the theoretical and practical up-to-date results.In this study, the paper seizes one of the fundamental factors of internal control system. Through the introduction of methods for risk assessment, Referencing the risk exposures model of the division to the degree of risk, following the principle for "to quantitative is quantitative", Quantitative indicators are used by Waldo Scoring Method, qualitative indicators are quantified by Expert Scoring and Analytic Hierarchy Process is used for determining the weight of risk factors, Finally in order to determine the extent of the company's risk, the article calculated the company's comprehensive risk control fraction through using weights and expert scoring. This paper has selected the sea oil project company as a sample to estimate the integrated test and evaluate the internal control risk of company.Paper is divided into four chapters: the first chapter is the introduction. It mainly introduces the research background and practical significance of the system of internal control risk assessment, the research on the subject at home and abroad, the research topics summarized in this paper the research contents, the research content, methods and major innovation. The second chapter is risk-summarizing part. In this part, mainly introduces the concept, characters and sort of risk, the concept and method of risk appraisal and causes of enterprise risk. The third chapter analyses the risk of internal control that the listed companies face and the risk factors, the introduction for qualitative and quantitative assessment, and carrying out comprehensive tests of the specific design. The fourth chapter is an example of risk appraisal test, risk evaluation, assessment to the comprehensive test and conclusions.