The Study Of Integrated Evaluation Model Of Enterprise Internal Control

Internal control evaluation is to recontrol the internal control. Only if establishing a reasonable and effective evaluation system can ensure the effective and continuous improvement of internal control system. Enterprises have to establish an effective internal control evaluation system for their longer-term and healthy development to ensure the effective implementation and enforcement of internal control. The standards and methods of internal control evaluation have always been the research focus of theorists and practitioners domestic and abroad. It has become China's internal control key issues and hot spots how to learn from the advanced internal control and evaluation results and establish an effective internal control evaluation system.Different from previous internal control evaluation which was in view of audit and based on either only internal control components or only business process, this paper presents a new perspective of internal control evaluation which means combining the evaluation based on internal control components with the ones based on business process and bringing all the staff into the evaluation according to their distinct status and responsibility among the organization.The main contents of this research are as follows:1. By establishing the integrated evaluation model, the enterprises'entire internal control evaluation is divided into two levels:Macro and Micro level, which are targeted at the five elements of internal control and business process respectively. Among this, the five elements are required and approved by both domestic and foreign companies and regulatory agencies, so Macro level's evaluation possesses universal applicability and normative and to some extent provides reference and basis for the enterprise internal control evaluation; the Micro level, based on business process, puts forwards specific evaluation process and can be used by enterprises according their own characteristics.2. Combining the different targets of different level with staff responsibilities among different levels, this paper brings all employees into internal control of different levels. By this, the initiatives of staff are motivated and the efficiency of evaluation is improved while the evaluation results are becoming more objective and comprehensive.3. This article describes the evaluation process and methods of each level in detail, which can be used as reference and this makes the evaluation process have rules to follow and improve the norm of the evaluation largely.