Research On The Related Problems Of Internal Control Self-Evaluation In H Company

Internal control self-evaluation is one of the-most effective ways to set up and carry out the internal control,which is re-controlling for internal control.Suitable and effective self-evaluation system can help companies find significant deficiencies in internal control weaknesses as soon as possible.However,there are still many problems existing in the internal control self-evaluation of listed companies,especially the lack of a set of scientific and reasonable internal control self-evaluation index system.Therefore,it is necessary to do further research on this problem.This paper is composed of six parts.The first part,the introduction part.Briefly introducted the selected topic background and significance,by the domestic and foreign scholars,about companies' internal control evaluation system and internal control disclosure information and ect.by literature review,summed up the research status of internal control self-evaluation.The second part,the theoretical analysis of the internal control self-evaluation and self-evaluation system.Briefly introducted the related theory of internal control self-evaluation and the basic framework of internal control self-evaluation system.The third part,the questionnaire of H's internal control construction and the present situation of internal control self-evaluation.First,introduce the basic situation of H Company,then from the angle of the internal auditing department,combined with the 2013 edition of the COSO framework and the latest article 17 core principles of internal control,from the perspective of both company and process level to survey it,summarize the existing problems.The fourth part,building H's internal control self-evaluation index system.First,briefly introducting the analytic hierarchy process,then,from the internal control self-evaluation index design,index selection,weight calculation and so on to determine the H company internal control self-evaluation index system.The fifth part,suggestions for improving H's internal control self-evaluation.The sixth part,the research conclusions and the prospects in the future.