Research On The Behavior-oriented Evaluation Of Internal Control

China promulgates and implements " the basic standard for enterprise internalcontrol"," guidelines of enterprise internal control ". This will promote the domesticenterprises to improve internal control system. External legal environment being strict,the research on internal control flourishes at home and abroad. Evaluation of theeffectiveness of internal control has been paid more and more attention: on the onehand, learning organization is the inevitable trend of the development of enterprises,internal control self assessment is a necessary requirement to adapt to the externalenvironment and construct internal control system; on the other hand, the evaluation ofthe effectiveness of internal control can provide information to control risk and guardagainst fraud for the enterprise. Self evaluation report disclosed by the listingcorporation can provide information of risk management and internal control for themanagement and external stakeholders.At the background of interdisciplinary research,internal control is not only theresearch topic of accounting. The behavior of individual in the organization is moreand more important. The development of psychology and the organization behaviorstudy provides important theoretical foundation for the study of individual behavior.The internal control is a mechanism to guide and constraint human behavior. Whetherthe design and implementation of internal control is effective, the key lies in theindividual behavior in the organization. In this paper, from all levels of people withinthe organization, the author analyses the behavior and motivation of individual in thecompany, constructs the behavior-oriented internal control evaluation path, finallyevaluates the effectiveness of internal control.And then, feed back the evaluationresult to individual in the company in order to guide the behavior,perfect the relatedsystem of enterprises and realize the objection of the enterprise.This paper will take the basic standard for enterprise internal control andsupporting guidelines for institutional basis, review the relevant researches home andabroad, analyses the human behavior in the implementation process of internal control,comprehensively evaluates the internal control process and results. The main contentsare as follows:The first chapter is the introduction part; the second part reviews the generation,development of internal control and related research results of scholars at home andaboard, expounds the necessity of behavior-oriented evaluation of internal control andfinds out the deficiency of current research.The third part constitutes the theoreticalfoundation part of this paper. This part defines relevant concepts, analyses thetraditional theory and behavior theory,and forms the theoretical basis of this study.The fourth part is the basic framework of behavior-oriented evaluation of internal control.This section describes the influencing factors and process, and puts forward thegeneral path of behavior-oriented evaluation of internal control.The specific problemsof internal control are various in different types of enterprises. Real estatedevelopment enterprise has its particularity;Procurement and payment is the key ofinternal control. Based on the analysis in the third and forth part, the fifth part teasesout the problems existed in the internal control of procurement and payment in the Wgroup. Finally, the author summarizes the related research conclusion, presents theprospect of future research, and expounds the limitations of this study.