Research On Internal Control Evaluation System Of Securities Company

With the continuous updating of the market,the competition among enterprises is becoming more and more fierce,enterprises will face many risks,how to identify risks,how to avoid risks has become a serious concern of enterprises in recent years.Sound and effective internal control can effectively improve the efficiency of business activities,ensure that financial reports and related information are correct and reliable,protect the safety and integrity of property,ensure compliance and legality of business activities,and realize the development strategy of enterprises.Internal control evaluation is to identify the integrity and effectiveness of internal control,discover the weakness of internal control in time,then perfect the internal control system and promote the market image and public service of the enterprise.Public recognition.The securities industry has the characteristics of "high risk and virtual".The sound and effective internal control plays an important role in the risk prevention of securities companies.As the main force in the financial market,securities companies will grow steadily,which will also have a beneficial impact on the financial markets.The paper follows the principles of science,comprehensiveness,importance,adaptability and risk management assess the internal control of securities firms.The selection of evaluation indexes of internal control follows the principles of comprehensiveness and systematicness,the combination of qualitative analysis and quantitative analysis,and establishes the evaluation index system of internal control of securities companies.In the process of constructing the index system Combined with relevant data and expert opinions,according to COSO framework and self-management characteristics of securities companies,this paper constructs 5 first-level indexes,24 second-level indexes and 53 third-level indexes.The Delphi method is adopted to construct the evaluation index and define its importance through the questionnaire of experts.In this paper,the comparative matrix is established by analytic hierarchy process(AHP),and the weights of each index are calculated.Finally,the membership degree model is constructed by using the fuzzy comprehensive evaluation method,and the final score is calculated.Finally,based on the case study method and the internal control situation of GY Securities Company,the paper applies the internal control evaluation index system to GY Securities Company,and gets the comprehensive score of GY Securities Company through calculation.According to the score,the defects in the internal control of GY securities company are found out,and the corresponding improvement suggestions are put forward.