内部控制论文：A公司的内部控制评价的研究.docVIP

内部控制论文：A公司的内部控制评价研究 【中文摘要】内部控制评价,是对内部控制制度的完整性、合理性和有效性进行分析和评定,并提出改进意见。通过内部控制评价,一方面可以帮助企业发现并进行控制,加强内部管理,提高竞争能力；另一方面,也可以指导和帮助企业按照市场经济的要求设立内部组织机构、完善岗位责任制度和其他管理制度。实践中人们已经越来越多的将内部控制评价作为独立的专项鉴证业务而单独开展。本文主要是探讨模糊综合分析法运用于内部控制评价的相关问题。首先研究介绍了内部控制的概念以及内部控制评价相关理论与方法,通过比较分析调查法、流程图以及综合评价法等不同内部控制评价方法,选定模糊综合分析法作为本文的主要评价方法。其次,以控制环境、风险评估、控制活动、信息与沟通、监督为评价范围,构建了A公司内部控制评价指标体系。再次,根据模糊综合分析法建立了A公司内部模糊综合评价模型,深入A公司进行调查研究,取得相关数据,运用模型进行数据处理,得到A公司内部控制的得分,对A公司内部控制设计的有效性与完整性进行评价。根据五要素独立评价计算结果,A公司的控制环境、风险评估、控制活动处于一般水平；公司的信息与沟通水平良好,监督总体处于中等水平。根据综合评价计算结果,A公司的内部控制总体水平一般,内部控制能力不高,还有待提高。最后,根据结果提出内部控制改进建议。本文价值在于通过理论分析与案例研究相结合,探讨了模糊综合分析法在内部控制评价的运用的可行性、实施方法与结果。 【英文摘要】The evaluation of internal control system is to make analysis and assessment in terms of the system policy’s integrity, reasonability and effectiveness, and then to propose suggestions for improvement. On the one hand, the evaluation can help enterprises discover system omissions, and strengthen internal management in order to improve the competitive ability. On the other hand, it can also guide the enterprise to set up internal organization, to perfect post responsibility system and other management system according to the requirement of market economy.The purpose of this paper is to explore fuzzy comprehensive analysis used in internal control evaluation related issues. Firstly, this paper introduces the concept of internal control and related theory and method of internal control evaluation. Fuzzy comprehensive analysis method is selected as the main evaluation method in this paper, through the comparative analysis of different internal control evaluation methods, including investigation, flow chart and comprehensive evaluation method. Secondly, it established internal control evaluation index system of A enterprise, based on control environment, risk assessment, control activity, information and communication, monitoring as the evaluation scope. Thirdly, A enterprise internal fuzzy comprehensive evaluation model is established, based on the