The Research On Internal Control Assessment Recommending Capability Maturity Model

Internal control is vital for an enterprise, which depends on assessment. Each enterprise should establish and perfect its internal control system and internal control assessment system to meet the needs of the governance, the supervision, the safeguard for investors, and the integrity of its own. This paper aims to establish a model named Internal Control Capability Maturity Model, which gives a novel method and a new direction of internal control assessment, providing theoretical support and practice guidance. Firstly, taking advantage of normative analysis, the paper introduces the connotation, the purpose, the criteria of the internal control assessment, etc .And then, it illustrates Capability Maturity Model's connotation and characteristic. Also, it discusses the significance and feasibility of the recommending of the Capability Maturity Model, based on the analysis of the present status of internal control assessment. Secondly this paper establishes an IC-CMM (Internal Control Capability Maturity Model) constituted by the index set, weight set, assessment set and measurement set in a systematic way. Finally, this paper goes on a case study on A corporate, based on AHP. Combining the qualitative and quantitative analysis, the paper considers it feasible and reasonable to recommend CMM to internal control assessment.