内部控制评价体系（Internal control evaluation system）.docVIP

内部控制评价体系（Internal control evaluation system） Abstract: the internal control evaluation is the re control of the internal control itself, and it is also an important link to realize the internal control target and play an important role. At present, the evaluation of internal control in our country is mainly for the audit services. Both the evaluation content and the evaluation target have great limitations, which restrict the effective implementation of the internal control. Therefore, it is imperative to establish a perfect, practical and operable internal control evaluation system. Key words: internal control; internal control evaluation; evaluation index The evaluation of internal control standard system is a kind of management mechanism, standardize enterprise management activities, to improve business efficiency and anti risk ability, it not only reflects the needs of the corporate governance structure and management system, and the evaluation of the strategic goal of enterprise development, performance and incentive are included. The establishment of a scientific and strict internal control evaluation system is not only the requirement of the internal control system itself, but also the cornerstone of the effective implementation of the enterprise management strategy. However, the internal control evaluation in our country is mainly for the audit services, both the evaluation content and the evaluation target, all of which have great limitations, and restrict the effective implementation of the internal control. Therefore, it is imperative to establish a perfect, practical and operable internal control evaluation system. Firstly, the defects of the standard system of internal control in our country (1) the subject of the internal control evaluation is not clear The current auditing standards only requires the CPA to the enterprise and the financial report related internal control evaluation, but only by regularly on the external evaluation of internal control