| Nowadays, economic is developing in a high-speed in china. At thesame time,enterprises are facing higher and higher risk in theiroperation and management, some risks may even directly make an adverseeffect on their realizing of the strategic target. Therefore, whether theinternal control system,which aims to improve the management efficiencyof enterprises,has the effectiveness is receiving more and moreattention.Naturally,more and more research and attention are paid tointernal control evaluation,which aims to guarantee the effectivenessof internal control execution. In the all research on internal controlevaluation,the research of the evaluation index system of internalcontrol are the least; In the practice,most of the enterprises are paidlittle attention to the internal control evaluation index, only very fewenterprises have perfect internal control evaluation index system. Basedon this situation, this paper uses case study method give an research oninternal control evaluation index system in application field. In thispaper, I select A company as sample, whose main business is the waterconservancy construction.Firstly,I give a thorough analysis on theinternal control evaluation index system of A company. Secondly, I findout the problems existed in the attribute, and the causes ofproblems.Finally,I design A set of evaluation index system of internalcontrol for A company, combining the design concept of the internalcontrol of A company and risk management framework that has eight riskmanagement elements. Hope this evaluation index system can provide helpfor A company to achieve strategic objectives, but also could offerreference in constructing evaluation index system of internal control forother enterprises of the same type. In this paper, we focus on theconstruction of indicators, and give no in-depth study on how to use theindex specifically. In order to improve the application effect of this set of evaluation index,subsequent research will be needed. |
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