Internal Control Self-evaluation Case Study Of B Company

With the development of the capital market,the theory of internal control has become more and more perfect.Our country in 2008 and 2010 successively introduced the enterprise internal control basic norms "and form a complete set of the internal control guidelines",to promote the listed company in large,medium and small enterprises to strengthen the construction of internal control,to make our country in the development of internal control to rise to a new height.With the gradual improvement of internal control,the internal control reregulation,namely internal control evaluation,is born.This paper starts with internal control of self-evaluation,selects B company as the research object,and studies the internal control self-evaluation of the company.The internal control self-evaluation is different from external audit,and the work carried out by the internal management and staff of the company as the evaluation implementation subject has strong autonomy.The characteristic of self-evaluation is to promote the full participation of enterprise employees,and to evaluate the comprehensiveness and universality of the implementation.At present,China's research on internal control self-evaluation is still in its initial stage.Most of the company's internal control self assessment process become a mere formality,evaluation method of the traditional old enough science,evaluation system is not perfect,so can't better internal control self assessment,lead to can't to supervision,perfect the internal control,eventually formed in the path of enterprise development for a long time.Therefore,it is necessary to choose the appropriate evaluation method for your company.In this paper,B company is selected as the case study object,and the fuzzy hierarchy evaluation method is used to select the evaluation index and construct the comprehensive self-evaluation system.In the construction model,five major aspects,namely,strategic,operational,financial reporting reliability,legal compliance,and property security,are taken as primary indicators.From each level,the secondary indicators are further selected,such as market occupancy and sustainable development capacity.Using hierarchical analysis,the importance of each index of each level is calculated as weight,and then the fuzzy comprehensive evaluation method is used to quantify the evaluation value.Finally,we obtain the quantitative evaluation result of internal control self-evaluation of B company,and express the problems in internal control more accurately and intuitively.