Research On The Evaluation System Of Internal Control

Since the early twenty-first Century, the outbreak of the financial scandals and failures of Enron, WorldCom, and a series of world famous companies got the world’s attention to the effectiveness of the internal control of enterprises. In China, including the government, the relevant regulatory authorities also closely followed the international pace, in reference to USA internal control existing results of the national leading system on the basis of the study, combined with the characteristics of Chinese enterprises, has promulgated the "basic norms of internal control" and its supporting guidelines, rules and regulations, and gradually established a legal system of internal control line with our own national conditions. Nevertheless, problems of enterprise internal control and evaluation in China is still a subject that are increasingly improved but not mature. Based on the results of research on domestic and foreign internal control evaluation summary, the article have a sampling statistical analysis of internal control self-evaluation and audit report in Shanghai and Shenzhen listing Corporation in2012, in order to understand the evaluation of internal control disclosure of listing Corporation. In the statistics, we found that China’s enterprises have some defects in internal control self-evaluation information disclosure, such as lack of information disclosure motivation, the information content not high evaluation conclusion not Comparable and so on. Through the positioning of the internal control evaluation and system research, combine theory with practice to lay a solid foundation for evaluation system. At the same time, according to the characteristics of different industries and enterprises, refine the evaluation index of internal control and apply the multilevel fuzzy comprehensive evaluation method based on AHP to quantify evaluation results in order to improve the evaluation system of enterprise internal control.