Research On Establishing The Evaluation System For The Effectiveness Of Internal Control

The purpose of internal control is to achieve enterprise’s business objectives, ensurethe implementation of the operating principles, and control the domestic economy andbusiness process management work smoothly. And the evaluation of the effectiveness ofinternal control is to control the internal control itself again, ensure the internal controlobjectives implementation and the role played an important part. Establish evaluationindex system is the starting point and foundation of the entire evaluation work, which isdirectly related to scientific and accurate evaluation of the results. Strengthen internalcontrol effectiveness evaluation index system has important practical significance; it canhelp to improve the level of internal control, promote the effective operation of internalcontrol, and ensure the company’s scientific decision.The paper is referring to an international generally acknowledged important literaturefrom COSO report, start from the connotation and evaluation of the effectiveness ofinternal control, and combine eight elements of internal control and business processes, tobuild the basic framework for the effectiveness of internal control. Then use literature,application design, business practices and other methods to evaluate the effectiveness ofinternal control. The author use multi-level fuzzy integrated evaluation method to set upthe evaluation index system of internal control and the effectiveness of integratedevaluation model, in order to make sure the extent of the effectiveness of internal controlmore effectively. This paper studies is focused on internal control design andimplementation of an integrated evaluation index system, analyze the internal control ofAQ Company according to the evaluation system, search problems and provide solutions.