Internal Control Evaluation Model Construction And Empirical Research

Internal control began as early as the Roman period,but it has not received much attention since it was born.Until 1992,the Internal Control Integration Framework issued by the US Anti-Counterfeiting Financial Reporting Committee(COSO Committee),internal control began to get attention and continue to develop and improve.China's internal control started relatively late.In 2008,the Basic Standards for Internal Control issued by five ministries and commissions,including the Ministry of Finance and the Securities Regulatory Commission,marked that China began to establish internal control at the national level.The Standards are consistent with the main content of the internal control framework of the COSO report,which defined the five elements of internal control.The Standards defined that internal control as a process,it is implemented by the corporate governance,management and all employees.The purpose is to achieve control goals.In 2010,the Guidelines for Internal Control Support was issued by the Ministry of Finance and the Securities Regulatory Commission jointly with other three ministries and commissions.This document and the Standards regulate the internal control of our country and provide a basis for internal control evaluation.The promulgation of the Standards and the Guidelines has promoted the attention of our enterprises.Internal controls is gradually implemented in the process of enterprise management.According to statistics from the Ministry of Finance,the number of companies participating in the disclosure of internal control evaluation reports has increased year by year.,Simultaneously the effective ratio of the reports has increased and the degree of disclosure has deepened.With the deepening of corporate disclosure,the academic community began to pay attention to internal control,studied it and make some achievements.This article,under the guidance of official documents,combs the current achievements,combines the actual situation of the company's production,management and internal control,builds an evaluation model and index system suitable for internal control,and conducts research on internal control evaluation.The article defines the relevant concepts of internal control and sorts out relevant documents on internal control at home and abroad.Domestic and foreign scholars have achieved certain results in the aspects of internal control framework,internal control evaluation system,internal control self-evaluation,and internal control system construction and improvement,but there are still some deficiencies.the first is that there are many studies on the internal control process,and there are deficiencies in the research on internal control evaluation.The second is that the research on internal control evaluation focuses on finding evaluation methods and few studies focus on applicabilityof various evaluation methods in order to establish a complete internal control evaluation system;The third,the study mainly takes one or several aspects of internal control elements as the starting point,and does not make internal control as a whole for comprehensive evaluation;The fourth is the research on internal control evaluation methods and system construction is isolated.It is either devoted to the construction of research models or to empirical research.The article studies internal control evaluation based on the current status of internal control evaluation research.Research methods are the basis for safeguarding research results.This paper believes that the method of internal control evaluation should be applied to the evaluation object,and can make a comprehensive evaluation of the evaluation object.In the evaluation process,it has sufficient supporting evidence to improve the credibility of the evaluation and ensure the reliability of the evaluation result.At the same time,The evaluation method must meet the cost-effective principle.This article divides the evaluation method into two categories: the detailed evaluation method and the risk basis method.Based on this,it analyzes the applicability of AHP in the evaluation of internal control and its advantages in the application of internal control evaluation.At the same time,in order to build a model suitable for internal control evaluation,proceed from the theoretical framework of internal control evaluation and determine objectives,principles,and elements of the evaluation,and an index system for internal control evaluation is constructed.According to the constructed index system,the requirements for the internal control evaluation on the evaluation method are clearly implemented,and an index system and an evaluation model suitable for internal control evaluation are constructed.This paper takes J Wine Co.,Ltd.as the research object,applies the established model and index system,and combines the actual situation in the production and operation,evaluates its internal control.In the process of evaluation,the author first introduces the region where J wine co.,ltd is located and the development process,the current internal control governance structure and the actual operating conditions;Secondly,combined with the actual situation of J wine co.,ltd.,the internal control evaluation index system is refined,and the index system is established,which includes 5first-level,19 second-level and 72 third-level indicators.the index evaluation data is obtained through the questionnaire,and the data is processed quantitatively based on the fuzzy evaluation method.Then the internal control of J wine co.,ltd.is evaluated by hierarchical mathematical operation,and the evaluation value of three-level indexes is obtained.Finally,analyzes the results of internal control evaluation of J Wine Co.,Ltd.From internal control five elements such as internal environment,risk assessment.Judging from the evaluation results,J Wine Co.,Ltd.'s final evaluation value is in linewith the actual situation,which contradicts the applicability of the internal control evaluation model established in this study and can be used for internal control evaluation in practice.