Internal Control Evaluation Index System Design And Application Of A Company

Effective internal control evaluation can detect weaknesses in internal control in time,with the increase of accounting fraud and financial fraud cases due to the failure of internal control,people pay more and more attention to the evaluation of internal control.The research on internal control evaluation in foreign countries is earlier than that in China,in the year of 2008 and 2010,china's ministry of finance and other four committees respectively promulgated "basic norms of internal control","supporting guidelines for internal control " for listed companies and large enterprises,which specification for the evaluation of internal control and internal control policies and norms,however,there has been no substantial breakthrough in the study of internal control evaluation for small and medium-sized enterprises.It is known that scholars at home and abroad have relatively few studies on the internal control evaluation index system of small and medium-sized enterprises.Any listed company and large enterprise are developed by small and medium-sized enterprises,so the future of each small and medium-sized enterprise has infinite possibility.Due to the differences between small and medium-sized enterprises and listed companies and large enterprises in all aspects of personnel quality,enterprise scale and business management characteristics,it is impossible to achieve the expected effect by directly borrowing the internal control evaluation framework of listed companies.It will need a lot of cost to according to the actual situation to build a perfect and reasonable internal control evaluation system.In view of the limitations of various aspects,many small and medium-sized enterprises will not pay enough attention to the design of the internal control evaluation index system.This paper selected a belongs to the furniture manufacturing industry of small and medium-sized enterprises from the perspective of CPA for A company to design a suitable A company's scientific and reasonable evaluation index system of internal control,it can not only improve the operation efficiency and corporate governance level of A company,but also help A and the same size enterprises to design their own evaluation index system based on the evaluation index system of A company,which has a very important practical significance.This paper is based on the concept of internal control,evaluation of the subject and object,evaluation criteria,evaluation methods and other related theories on the research of internal control evaluation index system of the whole wood products for the main business of A company.The case study method,the literature research method and the interview method are used in the course of the study.Based on the sufficient investigation of A's internal control system and internal control evaluation index system,it points out the existing problems of A's internal control evaluation,and makes a careful analysis of the reasons for the problem.On the basis of learning from others' experience and combining the actual situation of A company,the internal control evaluation index system is designed.First,on the basis of risk oriented,this paper combines the qualitative index and quantitative index to construct the internal control evaluation index system.In particular,the qualitative indicators are set up from the company level and the business level,and then the qualitative indicators are quantified by using the fuzzy mathematics method.A quantitative index is set up from the target level to select the representative financial and business indicators of the enterprise.At the same time,the process of internal control and the evaluation of the results are considered,which makes the evaluation content more comprehensive.Secondly,the internal control evaluation model is built.Based on the theory of the model construction,the qualitative index model and the quantitative evaluation index model are constructed respectively,and the comprehensive evaluation model of internal control is obtained considering the relationship between qualitative and quantitative evaluation index models.Finally,the design of the internal control evaluation index system is applied to A company to verify the scientificity and rationality of the evaluation index system.Some specific and constructive suggestions are put forward to the problems of A company found by the evaluation index system.Through this set of internal control evaluation index system to improve the future production and management efficiency of A company,strengthen the development of A company to provide institutional support,but also for other similar enterprises to provide reference for the design of the internal control evaluation index system.