Research On The Effectiveness Evaluation Of Enterprise Internal Control Based On Goal Orientation

Chinese economic development has entered a new normal era,the capital market is in the transformation of economic development in the crucial period,in order to meet a new round of major changes in the economic transition period,enterprise operation,internal control system and improve the enterprise management mechanism system is reasonable and effective,through the business process management.Regulators require listed companies from the beginning of 2012,mandatory implementation of enterprise internal control standard system,the construction of the internal control system to become listed companies follow the market order based software capital,help enterprises to avoid the risk of market transactions,to protect the healthy operation of capital,the prevention of financial fraud cases.The Ministry of finance,the Commission in the "notice" on 2012 listed on the classification in the standard system of internal control,requirements of regulations,at least at the end of 2014 before the disclosure of internal control self-assessment report issued by a certified public accountant and internal control audit report,the audit of internal control in our country to carry out a comprehensive formal work.How to promote the practice of internal control audit,how to build the audit guidance system,and how to evaluate the effectiveness of internal control is the core issue of this paper.This paper reviews the source of internal control audit and the process of transformation,and expounds the significance of the effectiveness of internal control.Set the objective of internal control is in the process of the realization of the strategic objectives,the acceptable level of transaction risk control in the enterprise,business activities to protect the stable operation;and the significance of internal control audit is to determine implementation of the enterprise internal control system,whether in accordance with the implementation of the objectives set in advance and after effect,namely inside control management system of enterprise construction is effective and effective degree.It is helpful to promote the practice of internal control audit based on goal orientation,which is helpful to improve the internal control evaluation mechanism.Since twenty-first Century,the government actively promotes the development of information industry,for the industry to build a new platform,the process of industrialization will bring new development of information industry,information technology industry has become the leading public innovation leader,and high investment,high return characteristics of the industry,so that enterprises are facing a high risk of pressure,can quickly and effectively grasp the effect of enterprise management in the process of development,is the biggest problem for the listed companies unified supervision of audit institutions.This paper is based on the premise of the theoretical basis,in the construction of the internal control audit guidance system in the process,in view of the characteristics of opportunity and risk coexist,which should encourage enterprise development and to control the market crisis principle,risk control will be the target of independence from strategic objectives,The construction of the internal control audit index to the target oriented principle,set up to report targets and compliance objectives,asset security objectives,management objectives,strategic objectives and risk control target as the benchmark index system.The method of comparative analysis the previous scholars in the process of evaluation used after selection of the BP neural network algorithm and strong fault tolerance,as a method to construct the evaluation model,test and prediction of the effectiveness of internal control degree,To provide a theoretical basis for the internal control audit staff to study the audit methods and methods.According to the results of the effectiveness of the internal control of the information technology industry,the author analyzes the specific situation of the internal control effect in the industry from 2012 to 2015;And according to the registration of Listed Companies in Sichuan in 2012 before the final score of three information technology companies,showing that the effectiveness of internal control are in a very effective state,one of which is in a steady rise;The prediction results of the network model also confirmed that the enterprise risk control indicators have a certain impact on the effectiveness of internal control.