Research On Control Self-Assessment

Internal control is very important for maintaining the normal production and operation and promoting the development of enterprises .At present, most enterprises are able to recognize the importance of internal control and established a relatively perfect system of internal controls, but the businesses and the operating effectiveness of internal control failures are still endless .Such as Lehman Brothers'bankruptcy, it is said that Lehman Brothers bankruptcy is caused by the United States economic downturn ,but this is not the root causes ,Economic slump only accelerate its bankruptcy, the root cause is that it lack of a effective control self-assessment system ,enterprises are unable to discovery of its internal control failures timely, once the economy fluctuates, enterprises did not have the ability to resist it and turned into bankruptcy.Control self-assessment advocate the broad participation of the members in enterprises, It's a kind of spontaneous self-assessment procedure, it turned the traditional internal audit staff involved evaluation into all the staff involved evaluations .This evaluation procedure enables all the members in the organization realize where deficiencies exist and the possible consequences, and then they can discuss the problem and find the solution together, so it can not only solve the problem effectively, but also more conducive to the promotion of the procedures implementation.This paper first introduced the concept of internal control and the comparison of different bodies'internal control evaluation, the backgrounds, characteristics, methods and implementation process of the internal control self-evaluation system. And then introduced an example of enterprise's implement of control self-assessment, through the study of the implementation in China's enterprises, I came up with the idea that enterprises in our country should learn advanced experience from abroad, and according to the specific situation of enterprises , design a set of suitable control self-assessment system, combining the traditional audit methods and control self-e assessment methods flexibly. And raise some suggestions for the problems during the implementation process, hoping it can help our enterprises in implementing control self-assessment.