Evaluate The Effectiveness Of Internal Control Of The Company B

In recent years, the domestic and foreign frequent accounting fraud and financial fraud phenomenon caused significant losses to the economy, which makes the problem of enterprise internal control has attracted worldwide attention. At present, the international main research results about the internal control is the COSO report and the Sarbanes bill. In China, the problems of internal control also gradually caused the attention of the relevant government departments and theoretical circles, on the internal control of more and more.In order to strengthen the construction of the internal control of enterprise standardization, five ministries include the Ministry of finance, Securities Regulatory Commission, the Audit Commission, China Banking Regulatory Commission, the China Insurance Regulatory Commission in 2008 and 2010 promulgated the <basic standard for enterprise internal control> and <supporting internal control guidelines>, marks the establishment of enterprise internal control into institutionalized orbit.As a large number of facts tell us, an enterprise to establish the perfect internal control system and policy, is not equal to have a perfect internal control system, also is not equal to the effective implementation of internal control, so the internal control evaluation role is particularly important. The evaluation of internal control not only help enterprises to strengthen internal control construction and found that internal control loopholes, but also realize the establishment of internal control system and promote its objectives. Whereas at present the evaluation of internal control construction in our country is not perfect, from the enterprise itself is the lack of internal control appraisal value. So, it is necessary to study the evaluation of the internal control of enterprise, building the internal control evaluation system of operation, and upgrade the enterprise internal control.The first part easily Introduces the research background and significance, research ideas and methods and evaluation of the status of the internal control system carried out research; the second part mainly studies The basic concept of the internal control assessment, including the assessment of the internal control system theory and internal control, the basic theory of action and the internal control evaluation of internal control evaluation; The third part of the system to resolve the internal status of listed company B, including effective internal control and internal control failures research; the fourth part From both the validity and effectiveness of the implementation based on the evaluation index system B to establish internal control and internal control of the final score is a weighted composite score obtained by the method, and to make a qualitative analysis of these results, obtained with the internal control design the effect of the integrity and effectiveness of the implementation; the fifth part, The internal control evaluation system applied to the B company and expand research; part six draw conclusions, to upgrade the integrity and effectiveness of internal controls, enterprise should create based on innovation and lack of internal control evaluation system itself as well as the actual situation of this article.