Research On Index System Of Internal Control Self-assessment

June28,2008, the relevant departments of the State promulgated the"BasicStandards for Enterprise Internal Control", April26,2010, it has issued"on the issuanceof Enterprise Internal Control Guidelines,"which requires the same inside and outsidefirst implementation of internal controls within the company listed, to January1,2012,forcing the company listed on the two stock exchanges in Shanghai and Shenzhenmotherboard implementation, while the small board and GEM listed company is tochoose for implementation, and while encouraging medium-sized enterprises in otherunlisted execution. However, in recent years, there are still many companies have beenpunished Commission and other departments, mainly the implementation of internalcontrols or internal controls are not in place in the enterprise caused the failure, and thefailure of internal control is a very important reason is that the current state relatedbusinesses as well as the introduction of self-assessment of internal control relevantstandard indicators, so companies do not have a specific reference guide to systemleader for internal control self-evaluation. Therefore, as soon as possible to establish aself-evaluation of internal control system, is one of the major problems currently urgentneed to address the internal control theory, and for the promotion of the role of stronginternal controls have played a key role.Firstly, the research background, significance, innovation article, discusses theoverall research ideas, and domestic and international literature on internal controlassessments were reviewed; followed by an overview of self-assessment and internalcontrol system, introduces the theory of internal controls and internal control self-assessment of the relevant theory; Chapter III is the internal control self-assessment ofthe current situation and problems, mainly on the status of the internal control self-assessment, by collecting data, describes the current listed company problems of self-evaluation report, the paper cited the CCP four questions. The fourth chapter describes the self-evaluation index system of internal control framework to build, in the self-evaluation index system of internal control framework constructed in this paper, theBalanced Scorecard method of thought, and its perfect extended AHP model the self-evaluation index system was evaluated from five angles. The fifth chapter is theconclusion and shortcomings, and noted that this paper is a summary of the majordeficiencies of this article, as well as prospects for the future research directions. In thispaper, the internal control self-assessment system for research aimed for our company’sinternal control system and internal control self-assessment system to provide designreference, thus promoting the development of self-evaluation of internal control inpractice for.