Research On The Construction And Application Of Internal Control Evaluation Index System Of NM Company

With the rapid development of China’s economy to high-quality development,due to regulatory requirements,internal audit institutions need to regularly evaluate the effectiveness of internal control.In practice,most internal control evaluations adopt qualitative methods,and the evaluation results focus too much on finding defects and lack a quantification of the overall operation.In this paper,the selection of internal control evaluation index and model construction,evaluation method applicability analysis,weight determination and data processing of fuzzy judgment matrix are systematically studied.First,based on the systematic description of the operation status of The internal control system of NM Company,which contains 18 specific activities,this paper constructs the internal control evaluation index system of NM Company,which takes five elements of internal control as the first-level indices and 25 specific businesses such as production management as the second-level indices.Second,after analyzing the limitation of traditional evaluation method,it is clear that AHP and FUZZY comprehensive evaluation method are suitable for internal control evaluation.Meanwhile,experts are organized to discuss intensively,and the weight of evaluation indicators was quantified by the analytic hierarchy process,and the quantitative evaluation results were obtained by the fuzzy comprehensive evaluation method combined with the questionnaire survey.And from the internal control overall level and the element level of the evaluation results are analyzed..Finally,the quantified evaluation indices were truly applied in the year-end evaluation of NM Company,and the effectiveness of internal control evaluation at the overall level of NM company was concluded as "basically sound design and good operation".At the same time to improve the effectiveness of the company’s internal control evaluation,the specific application of the index system countermeasures and safeguard measures.