Research On Risk Assessment Of Internal Control Based On Decision Support System

In the context of global economic integration, the enterprise's survival is facing an increasingly complex environment, the risk factors in the environment are of great uncertainty, in this environment companies only start from strengthening its construction and improvement of internal controls to survive and develop in the wave of the market economy. The identification and measurement of risk is the key to strengthen the construction of the basic internal control, "the basic norms of internal control" also incorporated the risk assessment into the basic elements of internal control, illustrates the importance of the risk assessment in construction of internal control.By applying the combination of the standardized methodology, and the empirical analysis, The first is the review of theory of internal control and decision support system briefly, elaborate the theoretical on the basis of this article, including the concept of internal control and risk assessment and the content of enterprise risk management framework, internal control evaluation and decision-making Support systems of knowledge; followed by the theoretical analysis, based on the title relates to present the specific risk assessment process, methods and decision support tools, so that the reader can understand the methodology used in the article in a certain extent; Finally, using the empirical research Method on the basis of the specific data about listed companies in the cluster using data mining methods for processing, according to results to analyze of risk enterprises.Study is based on objective risk assessment of internal control, using decision support system tools of data mining that, based on the listed companies data to build model, descript the specific of enterprise risk identification and analysis process. Decision support system is mainly reflected through the data mining tools and the risk assessment is mainly based on the analysis of indicators for each sector to identify and classify risks. Through theoretical analysis and empirical research can conclue:decision support system tools and techniques can support the risk identification and analysis in a certain extent; Using the listed companies in different industries can know the Similar of risk in the different trade, to a certain extent, help enterprises understand the risks of the industry and to take the risk for future responses.