Research On The Improvement Of The Self-evaluation Of Internal Control Of Friend & Apollo Cooperation

Internal control Self-evaluation is used to judge the effectiveness of the design and operation of the internal control system through a series of surveys,analysis,testing and evaluation activities.It is an important means to test the compliance,rationality and feasibility of the internal control system design and ensure the effective implementation of the internal control system.As a part of internal control system,the operation process can be summarized as a dynamic cycle process of evaluation,feedback,improvement and reevaluation,it has an irreplaceable role in promoting the effective implementation and continuous improvement of internal control.At the same time,this institutional arrangement can also be transformed into an incentive mechanism,to promote the management of enterprises and grass-roots staff regularly review the company's operation process,correct the issues found timely,optimize its internal control system constantly,and improve the enterprise internal control ability and management level to promote the healthy and orderly development of enterprises.Therefore,the enterprise should implement the internal control self evaluation work.Since China's five ministries and commissions had promulgated the "Basic Standard for Enterprise Internal Control" and its supporting guidelines in 2012,more and more enterprises have begun to pay attention to the construction of internal control evaluation under the regulations that the listed companies have disclosed the self-evaluation report on internal control.This paper uses the method of case study to analyze the framework of Friendship&Apollo cooperation's internal control evaluation,internal control manual and actual application of internal control evaluation system,and make an overall evaluation of its evaluation work.By analyzing the practice of self-evaluation of the specific work flow and the actual research,the paper points out some issues like that the internal control system is too complicated,the internal control evaluation is not prominent,the internal control manual does not match the actual business and the evaluation method is single.Based on the existing literature theory,this paper starts with the construction of internal control evaluation,suggest constructs the internal control evaluation step by step based on risk-oriented under the premise of clear participation of all members.In the evaluation work preparation stage,the implementation stage,the evaluation stage the paper respectively gives the relevant suggestion to the existence question of the appraisal procedure.Strengthen the internal control of defects identified,rectification and re-recognition procedures,to achieve the purpose of using evaluation to promote the construction of internal control.