Research Of A Enterprise Internal Control Evaluation

The evaluation of internal control system is to make analysis and assessment in terms of the system policy's integrity, reasonability and effectiveness, and then to propose suggestions for improvement. On the one hand, the evaluation can help enterprises discover system omissions, and strengthen internal management in order to improve the competitive ability. On the other hand, it can also guide the enterprise to set up internal organization, to perfect post responsibility system and other management system according to the requirement of market economy.The purpose of this paper is to explore fuzzy comprehensive analysis used in internal control evaluation related issues. Firstly, this paper introduces the concept of internal control and related theory and method of internal control evaluation. Fuzzy comprehensive analysis method is selected as the main evaluation method in this paper, through the comparative analysis of different internal control evaluation methods, including investigation, flow chart and comprehensive evaluation method. Secondly, it established internal control evaluation index system of A enterprise, based on control environment, risk assessment, control activity, information and communication, monitoring as the evaluation scope. Thirdly, A enterprise internal fuzzy comprehensive evaluation model is established, based on the fuzzy comprehensive analysis method. This paper pass through deep investigate to A enterprise, obtain the relevant data, process the data and t get A enterprise internal control points by using fuzzy comprehensive analysis method. And then it makes evaluation on the effectiveness and integrity of internal control design of A enterprise. According to the calculation results five elements'independent evaluation, the environment, risk assessment, control activities of A enterprise control is in a general level. The information and communication skills level is good, and monitoring is in the medium level. According to the comprehensive evaluation results, the overall level of A enterprise internal control is low. Internal control ability is not high, needs to improve. Finally, the internal control propose for improvement is made, based on the results.This paper value lies in through theoretical analysis and case study, combining the fuzzy comprehensive analysis in the use of internal control evaluation of feasibility, implementation method and results.