Internal Control Evaluation Index System Design And Application Of X Company

China launched the Shanghai Stock Exchange listed company internal control guidelines in2006,the same year it announced the Shenzhen Stock Exchange listed company internal controlguidelines. In2008, the Ministry of Finance and other five ministries jointly issued "enterpriseinternal control basic norms", the specification is also known as the Chinese version of theSarbanes-Oxley Act. But it is undeniable that our internal control relevant theory in its infancy, theinternal control evaluation system is not perfect, not yet in-depth.This article through the review of the internal control evaluation system, learn from the advancedexperience of foreign countries based on the reality of China’s listed companies in regulatoryrequirements for background, aims to establish a set of evaluation index system of internal controlbased on the Analytic Hierarchy Process.The paper is divided into the following five chapters introduce. Chapter I, Introduction. The articleintroduces research background, research objectives, and the theoretical and practical significanceof the research and organize and evaluation.The second chapter, the theoretical basis of theevaluation index system of internal control. The third part of the Case Company X internal controlthe introduction and evaluation of the current situation of the evaluation, pointing out theproblems in its internal control evaluation. The fourth chapter describes the specific circumstancesfor Company X. The main content of the fifth chapter is the last chapter in the design of internalcontrol evaluation system used in Company X and application tracking, and feedback.