Evaluation Of Internal Control System Design

After a series of financing scandal exposed to China and abroad, internal control as an important means of enterprise internal management aroused unprecedented attention from the whole society. Development of internal control evaluation derive from gradual progress of internal control theory and practice. Internal control evaluation is a vital part to guarantee internal control actualize smoothly and effectively, and it deserves to be researched deeply.This article fend to offer Chinese enterprise, especially the list company good reference to promote development of internal control construction by looking over new development experience of American. internal control evaluation and exposure. With the method of combing theory with models study, as well as qualitative analysis with quantitative analysis, beginning with valuator, this dissertation constructed integration evaluation system of whole evaluation.The article includes five parts. The first part briefly analyzed the background of internal control evaluation research, and revealed the theoretical and practical significance. Secondly, overviewed the theory and introduced the basic theory, emergence and development of internal control evaluation in the United States and China. This article also conducted adetailed study on the latest development in the USA------ERM frame. The third part of thearticle, focused on the system analysis of internal control evaluation theory, including objectives of the evaluation, scope of the evaluation, evaluation criteria, valuator, object, evaluation methods, evaluation procedures and the evaluation report. In this part, author conducted detailed introduction on objectives, scope of the evaluation, evaluation criteria and evaluation object, made comparative analysis on valuator by using AHP method as well. The fourth part of the article, basing on the theory analysis, author built a comprehensive evaluation index system and a comprehensive evaluation model. After that, author gave an example to show how to apply the comprehensive evaluation model in detail. Finally, introduced the paper's conclusions and disadvantages.