The Research On Dong Fang Enterprise Internal Control Diagnose Model Based On COSO Internal Control Frame

Aside with the development of reformation and open policy, the competition between enterprises is becoming fiercer and fiercer. To an enterprise, how to improve management lever is arising extensive social attentions. As the important measure to improve management and keep the risk away, Internal Control is accepted by enterprises gradually. The paper starts with the origination point of Internal Control—the diagnoses and evaluation to Internal Control. I do comprehensive research about the theory, method and practice about the diagnoses and evaluation of Internal Control. Based on that, I explore and develop the scheme in practice.At first, the paper introduces the basis theory of Internal Control and diagnoses and evaluation of Internal Control. Based on the analysis of the...