Internal Control Evaluation System Build

Evaluation of internal control is implemented by the company's board and management, the evaluation of the effectiveness of internal control, the formation of evaluation findings, evaluation report issued by the process. This paper analyzes the domestic and international evaluation of internal control and internal control development process based on COSO report to the five elements of internal control framework and China's "basic norms of internal control" as a guide to build S Provincial Mobile evaluation of internal control systems and processes .Text is divided into five chapters. First, a theoretical overview, this study describes the background, significance and research framework, internal control evaluation and analysis of the development process at home and abroad and research status. Second, a theoretical analysis, from the COSO report and China's "basic norms of internal control" of the five elements of internal controls, analyzing China's real estate assessment of internal control status, problems and causes of the problem. And qualitative and quantitative analysis method of combining, for S Province moves to build internal control evaluation system, the establishment of its internal control evaluation process. Followed by empirical analysis, empirical analysis of the S provinces Mobile internal control evaluation. Finally a complete analysis for the evaluation of our internal controls exist in the actual problem, a corresponding improvement strategy.