Research On The Effectiveness Of Internal Control Of A Company

In today's era of rapid economic development,more and more enterprises hope to gain a firm foothold in the flood of market economy through their unique strategic positioning,business model or capital advantage.However,the actual situation is that many enterprises,due to the imperfection of their own enterprise system,can not find and guard against risks in time in the competition,and are eventually eliminated by the market.Then the establishment of enterprise internal control system becomes extremely important.When the internal control system of enterprises fails,there is no difference between enterprises and those without internal control system.Therefore,it is necessary to evaluate the effectiveness of internal control from the perspective of enterprises themselves.It is not difficult to find that the internal control system of an enterprise is actually a dynamic system,which needs continuous improvement to match the phased objectives of the enterprise.Effectiveness evaluation system is a specific means to help them match each other.Through systematic evaluation,we can find the problems existing in the internal control system of enterprises.Through optimization,we can help enterprises achieve organizational goals,better disclose the information related to internal control,enhance the symmetry of enterprise information,and help external information users to make better judgments on the enterprise situation.A good evaluation method needs to be tested by practice and has strong maneuverability.On account of the cultural level differences of enterprise management,if the evaluation of the effectiveness of self-employed enterprises is needed,using more complex model calculation is bound to become the difficulty in the evaluation process.The current acdemic mainstream quantitative model were sused in this paper,the comprehensive evaluation system of analytic hierarchy process(AHP)and fuzzy mathematics evaluation method to evaluate the enterprise's management and performance evaluation indicators comprehensively,and then guide the enterprise to optimize its internal control system.And by optimizing the details of the model,the enterprise can improve and optimize the internal control system of the enterprise in three levels in the evaluation process,which makes up for the problem that the previous evaluation system can only evaluate the design and implementation of the internal control that has been formulated,and at the same time can improve the missing parts of the internal control system.This paper takes enterprise A as an example to explore the evaluation system of internal control effectiveness.By optimizing the traditional internal control effectiveness system,enterprises can evaluate their own internal control system quickly and conveniently,and put forward some proposals for rectif.When evaluating the effectiveness of internal control in enterprise A,through well-designed questionnaire,reasonable selection of model evaluation index,concrete steps of evaluation and suggestions on enterprise internal control system based on evaluation results,this paper makes innovations.So that enterprises can demonstrate the effectiveness of internal control system more simply and efficiently.After the conclusion is drawn,the defects of internal control can be found quickly and improved in time,which makes it possible for more enterprises to carry out internal control self-evaluation.