The Study Of Internal Control Processes Susceptibility To Error Having The Impact On The Internal Control Evaluations

In China at this stage, due to market uncertainties, audit risk factors can lead tomore and more and difficult to control. As an abstract expression of audit risk, auditrisk model expresses the composition of audit risk, audit risk reflects the relationshipbetween the various elements and their impact on audit risk. Audit risk modelgenerated in the course of a series of hypotheses, the effect on the internal controlassessment in the audit planning decision-making role. In particular, with respect toaccounting procedures susceptibility to error directional sensitivity of the uncertainimpact of the predicted intensity of the internal control design and the associatedstrength tests have been developed. This paper introduced the revised criteria as astandard reference, the criteria we use complex and realistic case study to provide aninstitutional environment, and these materials in the interior of the experimentaldesign is very effective, they can reduce the experimental errors. At the same time, itis the auditors of the compliance test results provide confidence to understand that andwhen the auditors in the audit environment more reasonable to reach a consensus onthe content of further experimental evidence.Because the lack of assessment of our internal control standards, which will leadauditors to assess the problems of internal control, thereby affecting the internalcontrol assessment is reasonable. In this paper, rigorous experimental researchmethods, from the micro-level simulation of the audit of individual closerepresentative of the enterprise, from business transaction level sensitivity pronesusceptibility to error start point, with control of risk, control design strength, controltest strength combined to determine the course of the audit of internal control dependson the degree of influence, then get on the impact of the internal control assessment. Itis obvious that our internal control derived from experimental study of the internalcontrol assessment process susceptibility to error impact sensitivity and the formationof the audit risk model is consistent with predictions.