Construction Of Internal Control Evaluation System

This paper referenced the research of internal control evaluation at home andabroad，based on this，combined with the current situation and needs of ourcountry’s enterprise about internal control evaluation，analyzed and discussed therelated theory of enterprise internal control evaluation. This paper made theconstruction of internal control evaluation system as the main line，at first，introduced the development history，contents，functionsof internal controlevaluation; then constructed the framework of internal control evaluation，theframework included the principle，target，subject，object and program of internalcontrol evaluation; at last，designed the evaluation index from the two aspects ofdesign effectiveness and operation effectiveness. In order to used the theoreticalresearch to the actual enterprise internal control evaluation successfully，this paperselected the A company as a case for practical analysis，according to the theoryframework which builded up at the first part of the paper，an internal controlevaluation platform is set up for A company，and then used hierarchical analysis andefficacy coefficient method，evaluated the internal control of A company from thetwo aspects of design effectiveness and operation effectiveness. Compared theevaluate results to the actual evaluate results of A company，they were consistent.View from practice，with A company as an example，descripted the internal controlevaluation process in detail，is the complement and detailing for this paper，it is morejoint actual and has more practical meaning.