The Research Of Enterprise’s Internal Control Evaluation Based On The Quality Management

Internal control is one of the management means what through control the basic business processes to achieve the preset management goal of the enterprise in the process of corporate governance. And enterprise internal control evaluation is able to effectively use the security system of internal control means.In recent years, with the supervision department of the state in the internal control information disclosure requirements more and more strict, many managers in enterprises also giving more and more attention to enterprise’s self-assessment in internal control.There is no a set of complete and reliable internal control evaluation mode can consult or reference when enterprises in the process of internal control self-assessment. The work can only rely on the experience of the internal auditors.How to build a comprehensive model of internal control evaluation and make this model to be more widely applicable has always been a hot spot in the field of internal control evaluation of academic discussion and research.In fact, the internal control evaluation can be seen as a quality regulation and improvement process in the process of corporate governance of its own internal control system. Through this process the company can improve the internal control evaluation of internal control system and avoid enterprise internal risk and provide effective security and reliable management advice for the long-term development of enterprises.Based on the related research in this paper, by introducing PDCA cycle this classic quality management model to establish a set of enterprise internal control evaluation model. And discussed the principles, objectives, indicators, methods and steps in the model. Finally, using this model to evaluate the internal control of Guodian Shandong Electric Power Co., LTD. has received the good efficiency and effectiveness.