Construction Of Internal Control Evaluation System

Based on the business management point of view, evaluation of internal controls in achieving the business strategic objectives, operational efficiency and effectiveness are great significance. At present, many enterprises and academics on the evaluation of internal control is a simple comparison with the COSO framework. Such consequences are: high costs, low efficiency, and evaluation results are not reliable because of incomplete implementation of certain elements does not mean that the goal can not be achieved, internal control is invalid. Therefore, from the enterprise to achieve strategic goals and business objectives of the risk of proceeding to establish internal controls to address these risks, from the perspective of risk control strategies and to conduct a comprehensive risk management framework of the building, which is the direction of internal control evaluation.This total is divided into seven parts, first chapter: describes the background and status of internal control evaluation studies come to the need for internal control evaluation studies; second chapter: dealing with internal control evaluation system for the basic framework of a clear evaluation of internal control, the purpose of the main body, standards, procedures and methods; third chapter: based on management perspective, to achieve the business strategy as the goal, to establish a idea of goals-risk-assessment of internal control evaluation model; fourth chapter: author use of CPA auditing sampling techniques to test the effectiveness of internal controls, audit sampling can reduce the subjective judgments of the testers to improve the accuracy of the results; fifth chapter: author use of AHP and fuzzy evaluation methods for comprehensive evaluation of internal control to achieve the internal control from qualitative evaluation to quantitative assessment; sixth chapter: the case studies to Jiangsu A company, the above ideas and methods applied to actual cases of enterprise internal control the overall evaluation of the effectiveness, through the evaluation identified internal control weaknesses, to make some appropriate recommendations for the enterprise management services; Finally, the results of this research summary, and pointed out the flaws in the text, as well as further study content.