Research Of T Group Internal Control Evaluation

The role of internal control in our business is self-evident, and the evaluation of internal control is important to the internal control goals realization and the function display. Looking from our Country internal control appraisal theory and the practical realm present aspect, situation:development is not fast. On the one hand, study on the evaluation of internal control exactly same, and evaluation methods excessive use of advanced mathematics content, practical guidance is not strong. On the other hand, a series of internal government control and evaluation norms has not being taken seriously and effectively by enterprise. When I do research on T Group, I found that its internal control system has not been established.In this paper, combined with relevant theory of internal control a lot of review and summary, I analyze the situation of our country internal control evaluation. Drawing on the basis of previous studies, use cases research methods, I make full use of the existing guidance documents issued by the State and standardized research methods, using qualitative and quantitative analysis to build the internal control evaluation system, choose the comprehensive evaluation index as far as possible. The qualitative index system based on the requirements of enterprise internal control evaluation guidelines "from the five elements of internal control building", select a comprehensive evaluation and refinement of the control points of indicators, to be closer to the control features of the company, indicators include the full content of company level and business level, using the analytic hierarchy process and expert scoring method to determine index weight, a quantitative index select the indicators reflect the enterprise profit ability, operation ability, debt paying ability, growth ability of the typical financial indicators, the use of AHP and expert scoring method to determine the index weight, the formation of internal control evaluation framework, the use of evaluation framework established for T Group internal control evaluation.Through research, I has developed a set of practical evaluation of internal control framework for T Group, and I hope that it can play a reference on other business groups.