The Study On Internal Control System Based On The Maturity Model

With the development of Chinese economy,the State Supervision Department and the managers of companies gradually realize that the perfect internal control can help the enterprises to improve the operating efficiency,ensure the authenticity of the accounting information,protect the safety and integrity of the assets,and promote the effective compliance of laws and regulations.Although there are many studies on how to improve the standard of enterprise internal control system,but there is no successful application of research results to actual management,successful cases can not be replicated,how to optimize the standard of enterprise internal control system is still a hot issue in business management.First of all,this article uses the capacity maturity model which is used in the software,the knowledge management and so on,summarizes the internal control essence,the constituent factor and so on aspect research result,constructs the internal control system Maturity Model frame,namely clear internal control system five maturity level-exterior structure,The internal control system is divided into 5first-level indicators and 20 two-level indicators-the internal structure.Secondly,using AHP to determine the weights of indicators,and then through expert scoring,questionnaire survey,cobweb model to evaluate the maturity of the enterprise's internal control system.Finally,the validity of the application of the maturity model of the internal control system is validated by analyzing the situation of the internal control of the case enterprise.Finally,we get the following conclusions and the Enlightenment of perfecting enterprise internal control system:Based on the internal control "Process View",this paper it is considered that the optimization of enterprise internal control system is a periodic and continuous process,and the development process of internal control is divided into 5 stages under the premise of determining the 5 elements of enterprise internal control system and the main contents of each factor,and each stage contains the goal to be achieved.Only by realizing all the goals of this maturity level,can the enterprise achieve the maturity level of its internal control system,analyze the status of the internal control system of B Company,and understand the implementation of the internal control activities of the case enterprises.Then,the maturity of the case enterprise is evaluated by using the established maturity model,and the maturity level of the case enterprise's internal control system is standardized,and it is found that the risk assessment factors,especially the risk identification and risk analysis are the weak points of the internal control.The innovation of this paper is that combining the maturity model with the internal control framework,an internal control system Maturity Model is constructed,the maturity of the internal control system is divided into five grades,the internal control system is quantitatively evaluated,the enterprise can make clear the maturity level of its internal control system and the weak link of the whole system,For the enterprise to further optimize the internal control system to provide a "guidance map."...