The Study Of Enterprise Internal Control Evaluation Based On The Broad Financial Strategy

Since the beginning of the twenty-first century， financial fraud cases frequently occur athome and abroad which has resulted in significant economic losses. As an important tool ofbusiness management, internal control has been paid worldwide attention. Internal controlevaluation study originates from the continuous advancement of the theory and practice ininternal control. Evaluation of internal control is an important part of the internal controlsystem which keeps the internal control effective and self-improvement, so it is worthy offurther study. At present, the most significant internal control research is the COSO report andthe U.S. Sarbanes-Oxley Act.As our internal control problems have gradually lead to the theory of industry and therelevant departments attach great importance on it. China’s Ministry of Finance issued a draftof the basic norms and guidelines in2008. Building internal control indicates that the Chineseenterprises begin to enter the orbit.At home and abroad Practice has proved that: Although the enterprises establish a soundinternal control system, internal control is not effective, so the evaluation of internal control isvery important to the effective operation of internal control. Internal control evaluation is animportant means to check the overall effectiveness of internal control and to improve theinternal control. Internal control evaluation can find the risk prevention capability, andimprove their internal control systems, reasonably assure the strategic objectives. However,our internal control evaluation, whether in theory or in practice started very lately, not veryperfect comparing with foreign countries. The operability of the evaluation is limited. So, it isimportant to study internal control evaluation, settle internal control evaluation systemoperationally to further improve the construction of internal control.In this paper, adopt a method which combines normative analysis and case studies.According to foreign internal control evaluation, introduce the problems and reasons forinternal control evaluation. Then, the paper systematically builds the basic framework of thebroad financial strategy, and also explains the need for internal control evaluation under thebroad financial strategy. Through analyzing the various internal control evaluation methods,this paper focuses on the feasibility and rationality of fuzzy comprehensive evaluation method.Basing on the basic norms of internal control and supporting guidelines and the broad financial strategy, build index system and the internal control evaluation model. Then, forexample, to analyze how the specific application of fuzzy evaluation model, evaluation resultsshow that the established evaluation index system and the model are feasible and effective toprovide an effective tool for evaluation of internal control for enterprises. Finally, recommendthe security mechanisms of for internal control evaluation effectiveness from the corporateexternal and internal security internal control evaluation to promote the improvement ofinternal control.