An Applied Study Of CSA On Internal Control Assessment In Chinese Enterprise

In recent years, there is a wave of strengthening construction of internal control in the whole world. As one indispensable part of risk management of enterprise, internal control has important implications for improving healthy development of the enterprise. Nowadays, although most enterprise at home and broad has established a relatively complete system of internal control, cases of failure of internal control come out one after the other. The main reason is that the enterprise has not yet established a scientific and effective system of internal control evaluation. The emergency of control self-assessment has enriched methods of internal control evaluation and it reflects a new thinking of the internal control evaluation-"Full evaluation, Full control". This idea has positive significance for improving the system of internal control evaluation and strengthening corporate governance. Since 2006, China's government has issued a series regulations aimed at strengthening the construction of internal control and the internal control self-assessment has significantly developed. Provision of internal control self-assessment has been made in both Basic Norms of Enterprise's Internal Control issued in 2008 and Guidelines on Internal Control of Enterprise issued in 2010. Introducing the method of control self-assessment is of vital importance for improving the evaluation system of internal control in our country.This dissertation adopts the methods of normative study and case analysis to study and then study application status of CSA method in China's enterprises. By comparison analysis between the traditional evaluation of internal control and control self-assessment, the dissertation points out the advanced nature of control self-assessment method and problems of specific application of control self-assessment method when it is used in China's enterprises nowadays and then present relative suggestions to existing problems. I design a case of internal control self-assessment of enterprise in the last and sincerely hope my studies would giveChina's enterprises some help in implementing internal control self-assessment. Study found that because of the control self-assessment methods'defects , such as high cost and long revenue cycle, only a small number of enterprises in our country adopt this kind of evaluation method. However, as a new auditing tool, control self-assessment breaks the traditional limitations of control evaluation method and has a great importance of effective implementation in enterprises. As the scale of business expansion, advantages of self- assessment methods will be more widely recognized, it will create continuous improvement concepts and become an important part of the advanced culture.