Effectiveness Evaluation Of ABC Group Company’s Internal Control Activities

Since the21st century, domestic and foreign enterprises have frequently occurred the accounting fraud, operation failure and even bankruptcy, which caused huge loss to the global economy. The emergence of these problems largely associated with the absent or ineffective internal control of enterprises, to evaluate the effectiveness of internal control has gradually become the focus of domestic and international regulators and investors. In order to strengthen enterprise internal control, improve enterprise management level, protect the legitimate rights and interests of investors, in our country have enacted "the basic internal control norms for enterprises""enterprise internal control evaluation guidelines" and a series of related specifications. In general, our country has introduced the relevant specification and there are many imperfections, such as the content and scope of the internal control evaluation being not clear, relevant departments formulate internal control standards and evaluation content conflicting with each other, the lack of unified scientific internal control evaluation standard etc. Based on one of the five core elements of internal control to study the effectiveness of the control activities, to promote the improvement of enterprise management, implement the company policy and management goals, guarantee the quality of accounting information, protect the lawful rights and interests of investors, and promote the sustainable development of enterprises has very important theoretical significance and practical significance.Take example by research results of control activity evaluation system, under the condition of the ABC group of companies, to construct the evaluation index of enterprises, and to evaluate the effectiveness of the proposed indicators. Main research contents:(1)introduction. This chapter analyses the selected topic background, the selected topic goal and significance, reviews research status at home and abroad, grasps the research dynamic, specifics research focus, expounds the train of thought, content and structure, and determines the corresponding research methods.(2)internal control activities and the related basic theory. Starting from the concept of internal control, this chapter introduced the concept and relevant control activities and the effectiveness of the basic theory, to provide theoretical support for the next study.(3) the ABC group company internal control activities described and problem analysis. First introduces the background of ABC group company, through the description of the actual business, finds out the problems existing in the internal control activities critical control point, to provide the reference for the design of evaluation index for control activity.(4)the company internal control activities’effectiveness evaluation index system design and model construction. This chapter first introduces the designing principles of evaluation index system of internal control activities, and then under the guidance of this principle, combined with the problems existing in the internal control activities to construct concrete evaluation index system, and finally according to the principle of fuzzy comprehensive evaluation model is established.(5) effectiveness validation of the company internal control activities. In this chapter using the model to examine the effectiveness of internal control activities, through the analysis of the verification results, find out weak links existing in the internal control activities.(6)perfect suggestion to the effectiveness of internal control activities. This chapter primarily gives suggestions to improve the weak link of internal control activities.(7)Summarizes this paper research conclusion, innovation points and deficiencies, and further research direction in the future.