Research On GM Internal Control Evaluation

Internal control system is an indispensable guarantee for the operation of contemporary enterprises.With the gradual improvement of the guidelines for the internal control system in China,the awareness of internal control of enterprises has increased gradually.However,the phenomenon of the real losses of the enterprises which caused by the imperfection of internal control is still common.Therefore,the standardization and improvement of internal control of enterprises are still the basis of the internal management of enterprises.With the development of information technology,the internal control of enterprises also changes.The information transformation of internal control of enterprises is imminent.On this basis,the management information system-XBRL(Scalable Business Reporting Language)which combines the information with the network technology can manage enterprise's finance and reports' information accurately and efficiently has emerged.How to integrate XBRL with the internal control of enterprises has become an urgent problem to be solved.This thesis selected GM company as the research object.First of all,the author learns about the development of internal control at home and abroad,discusses the feasibility of XBRL applied to the internal control of enterprises.Secondly,the author introduces the internal control of GM company briefly.Through the grounded theory,the author constructs the index system in the evaluation system of its internal control system with XBRL,and evaluates it by AHP and fuzzy comprehensive evaluation,make it operable,points out the defects of GM's internal control,proposes the improvement measures,improves the internal control ofenterprise,and promotes the development of the enterprise.It provides a reference for the future enterprise's XBRL internal control application.At the same time,it provides an academic possibility for the practical development of XBRL internal control.