Construction And Implementation Of Research RS Appliance Sales Business Internal Control Evaluation System

In recent decades, problems like financial fraud and internal control failure emerged in endlessly. Appearance of laws such as COSO framework, Sarbanes-Oxley Act, C-SOX and Enterprise Internal Control Guidelines has not improved these problems essentially. Therefore, studies have changed from internal control system to the combination of internal control system and internal control assessment. Enterprises always neglect the importance of internal control assessment system index, what’s worse, there is a few enterprises with complete internal control assessment system index. So, more and more attention is paid to the study of enterprises’ internal control assessment system. The purpose is to enhance the effect of internal control system, change post supervision into antecedent supervision and improve the implementation effect of internal control of public company preventively.This paper has constructed an internal control assessment system index of RS company using normative study and case study methods. The paper could be divided into 6 parts. Part 1 was background and significance of research, research at home and abroad, ideas and methods of research and innovative points of research. Part 2 was the theoretical knowledge of internal control assessment, which mainly introduced basic concepts of internal control and its assessment, theoretical basis of internal control assessment and reformation of public company’s internal control assessment. Part 3 was current situation of internal control in RS company, which mainly included introduction of RS company, problems in internal control assessment system index and the cause of these problems. Part 4 was the design of internal control assessment system index of RS’s selling operation. First, construction principle and design mentality of RS were introduced. Then, assessment index was designed based on selling operation. At last, internal control assessment system index of RS’s selling operation was designed. Part 5 was the implement and report of internal control assessment system in RS company. Part 6 summarized research conclusions and deficiencies of this paper, and propose the forecast.Innovation points of this paper could be summarized as follows. Firstly, assessment system combined with the characteristics of the enterprises was designed. Secondly, this paper has designed an internal control assessment system in selling operation which possesses high risk. This system was analyzed both quantificationally and qualitatively from completeness, availability of design and availability of operation. What’s more, this system was designed according to the actual operations of internal control system of RS company. Combining theory with practice in this paper enhanced the science and availability of the study.