Construction And Application Of Internal Cotrol Index On The Objective And Empirical Tes

Internal control is the control of the enterprise economic activity, and internalcontrol evaluation is the re-control of internal control, an important link for realizinginternal control goals and the Pros and cons of the evaluation method have asignificant impact for the design and operation of internal control.At present, theenterprise’s board is responsible for the internal control, the evaluation conclusionshould be audited and the audit report of the external auditor should be issued beforeit is disclosed to outside. But for its own interests, the managers always report goodnews and conceal bad news, weak auditors reduce the role that external auditor shouldplay. Based on this, this paper try to establish a internal control evaluation systemperformed by the independent third party, and with the levels of achieving the goal ofinternal control as a measure to build a internal control evaluation model, constructinginternal control index of listed companies. Then this paper theoretically analyzes theinfluencing factors of internal control, explaining the relationship between corporategovernance and internal control, and to make empirical research on interactiverelationship between corporate governance and internal control effectiveness with thereleased information by listed companies as the sample source.Thesis is divided into five parts, the first part mainly introduced the background,significance, the thesis research ideas and research methods; The second part mainlydiscusses theoretically how to evaluate the effectiveness of the internal control oflisted companies objectively and fairly, and build a internal control evaluation modelbased on realization degree of five goals of the internal control; The third part mainlyexpounds the relationship between corporate governance and internal control,theoretically analyzed the influencing factors of internal control; The fourth part is theempirical research part; The fifth part analyses the empirical research results, and putforward relevant countermeasures and Suggestions based on the current situation oflisted companies in China...