Research On The Evaluation Method In The Internal Control Appraisal

In company with the deepen on our national enterprise institutional system,how to establish a scientific, rational and strong operability internal control appreciation system,objective and rational evaluate on the company internal control system,not only is the urgent mission on theoretical investigation,but also is the important practical question confronted by the account reform,it has profound practical meaning。The enterprise internal control system, which was borned with the demand of production operations management, is the important constituent of the company internal supervise system. If the business economic activity is existing, it was needed that the homologous internal control system should be established. The internal control evaluation means that adopted some technology and methods, investigated and test on the set and execution on the internal control, and evaluates robustness and validity of the internal control. Since the method of internal control evaluation was borned, qualitative evaluation method gives prior to other methods, it is in position of simplicity of operation, easy to operation, although this method had been produced by people or expert who is in position of correlation professional knowledge, it still haven't avoid subjective and random defects, and the result of evaluation also lacks adequate proof which will support it. Recently, in probing the method of quantitative evaluation, researchers have achieved definite advance, but it's application, in practice, is still difficult to carried out.In push of the establishment in our modern company systems, the phenomena of lose control supervision, which is caused by invalidation in internal control, is always appeared. The reason is that they all have inevitable contract with the deficiency of design and execution in the internal control.Therefore, it is necessary to establish scientific, rational and strong operable internal control appreciation method, which will improve the audit approach, decrease the audit cost, advance the audit efficiency; it can enhance the supervision's control sense, and though improve control environment, it can help the audited company improve the internal management, advance the economic benefits, assure the due action of internal control system; it is one of the important instrument which can decrease the fuzzy of accounting information. This article has applied the model of ambiguous evaluation, which will estimate the internal control system, in order to span the drawback that our internal control lacks quantification for the moment.The ambiguous evaluation collective model is consisted of factor set, estimate set, weight set, mark set. This article claims that: (1) based on the known on the internal control system, after considered the expert's opinions, then ascertained the factor set; (2) ascertained the estimate set which though the expert or people who is familiar with the internal control worked out the evaluation; (3) ascertained the weight set which adopts collective experience deciding (the method of expert's experience) ; (4) applied multiply and plus (weighted average) operator to classified and overall evaluated on the result of the evaluation. And though an example, which is a coal limited company, to explain how to use this model to evaluate the internal control system.