Research On Evaluation Index System Internal Audit Of Corporate Control

A series of major cases of fraud in the domestic and international capital marketsperspective the importance of internal control, especially in China’s internal controlaudit guidelines promulgated, marked China’s internal control audit become a new CPAattestation engagements. However, our audit of internal control evaluation has nouniform standard, so that the audit works difficult. Therefore, the establishment of aninternal control audit evaluation criteria become the core issue.In this paper mainly study the internal control audit evaluation, based on China’snewly enacted internal control relevant guidelines, combined with the contents of theaudit of the Four accounting firms as well as foreign advanced theory and practicalexperience, creative construction of our audit of internal control evaluation the system.In order to fully demonstrate the rationality of the index system, the author alsoconducted a survey of experts, experts of the system to be judged, the mostrepresentative indicators of screening according to the evaluation results, the internalcontrol audit theory-based.The same time, the quantitative study of index system of internal control audit, theaudit of internal control for the close integration of qualitative and quantitative, so thatthe internal control audit results more convincing, which is the internal control auditwork of a breakthrough. Secondly, to quantify the process of internal control, theintroduction of innovative joint use of fuzzy mathematics and normal distribution modelin order to achieve the quantitative evaluation of the audit of internal control is tomeasure the internal control risk. Then, creative use of MATLAB software audit ofinternal control procedures designed to address the auditor on the internal control hugedata calculation. Finally, used the case to simulate the enterprise internal control audit,in order to achieve the demonstration audit of internal control evaluation index system,calculate and adjust the purpose of risk values.