Study On The Construction Of Internal Control Self-Assessment System Of Enterprise

Self-assessment of internal control is an autonomy evaluation procedure which promotes broad participation of all the employees in an enterprise. It can encourage enterprises to fully understand their deficiencies existing in their internal control and possible consequences, find a targeted solution to the problem and promote to achieve business goals. "Basic norms of internal control" and "supporting guidelines of the internal control" have been issued in 2008 and 2010 in China, making construction of internal control in China get onto a new level. However, the current self-assessment of internal control is lack of specific operation, its evaluation criteria is also in chaos. Therefore, to establish a sound internal control self-assessment system as soon as possible and promote our company's internal control assessment step by step become a top priority.This paper firstly comb the researches of internal control at home and abroad, describe the relevant theory of internal control and its assessment,analyze the status of internal control assessment and set a internal control self-assessment system suitable for China's reality following the logic of finding problems and solving problems. The general idea and designing principles of the system is based on the latest "basic norms of internal control" and "Evaluation Guidelines of Internal Control", internal control goals as oriented. The system is an overall internal control system covering the "five elements", it specifies the broad of directors as the responsibility body of internal control self-assessment. Its core contents, includes assessment objectives, assessment principles, assessment criteria, assessment content, assessment methods, assessment index and assessment reports. Finally, promote relevant suggestions to the enterprises to implement internal control self-assessment systems, hoping to help promote china's enterprise to implement construction of internal control.