A Case Study Of Internal Control Effectiveness For L Company

With the rapid progress of society and the vigorous development of the economy,the importance of internal control in the company management process has become increasingly prominent.This paper tries to establish an effective evaluation system of internal control,which can promote the effect of internal control.In terms of research methods,this paper takes information control theory,contingency theory and system control theory as theoretical basis,takes L enterprise as case study object,starts from five elements of internal control,and adopts ahp and fuzzy comprehensive evaluation method as the basis to establish an internal control effectiveness evaluation model.Research contents,this article first for L company,analyzing the present situation of internal control by collecting related to L enterprise internal control,information and data for this article research the L enterprise internal control effectiveness to provide data support,again based on the COSO research framework,from the control environment present situation,the present situation of present situation of risk assessment,control activities,information and communication,supervision status and key business link control status quo of several aspects of comprehensive analysis of L enterprise internal control present situation and problems of internal control.Second,with the relevant principles of internal control effectiveness evaluation,in order to improve the effectiveness of the company's internal control as the core goal,with the examples of L enterprise to build a set of accord with the condition of evaluation index system,with the analytic hierarchy process(AHP)to determine weights,with fuzzy comprehensive evaluation method to determine the membership degree of risk assessment,through the establishment of evaluation model of the way to calculate the L the end of each element of internal control evaluation results.The effectiveness score of L company's internal control is 88.39.The results show that L company's internal control generally meets the standardization requirements for the enterprise.However,in the secondary rating indicators,social responsibility,internal audit,human resource management,performance evaluation control and information system are more risky.Finally,according to the results of the evaluation,the research conclusion focusing on the control environment,management mechanism and control activities can promote the improvement of the effectiveness of internal control of enterprises.