The Research On Internal Control Effectiveness Evaluation Of Institutions

Along with the rapid development of economy and the social economic system reforming unceasingly, the internal control is taken seriously increasingly in institutions, the internal control system in institutions has also been gradually improving. In the evaluation of internal control effectiveness, because institutions internal control effectiveness evaluation is still in the initial stage, the research on it now is relatively small, in practice, there are problems in the internal control effectiveness evaluation of institutions, such as lacking good internal control effectiveness evaluation environment, lacking sound internal control effectiveness evaluation system, lacking perfect guarantee mechanism for internal control effectiveness evaluation, and lacking authoritative disclosure regulation for internal control information effectiveness evaluation. Therefore, institutions need to strengthen the effectiveness evaluation of the internal control, and gradually push the effectiveness evaluation activity of the internal control to the scientific and comprehensive development direction. Institutions should specifically implement internal control effectiveness evaluation, achieve scientific, informationalized management. At the same time, in order to better improve the defects of internal control, institutions should speed up to establish a set of practical and feasible internal control effectiveness evaluation system to evaluate the effectiveness of the internal control design and implementation.In this paper, it puts the system theory, control theory, information economics theory and the theory of risk management as the foundation, and has done systematic study to institutions internal control effectiveness evaluation, establishes the qualitative index system of internal control effectiveness evaluation based on the COSO framework, uses the method of expert consultation and analytic hierarchy process to determine the weight ratio of each index, uses the method of fuzzy comprehensive evaluation to evaluate all indexes, and the comprehensive evaluation value provides a quantitative basis for the analysis of the internal control effectiveness.First of all, this paper sets out from the theory of enterprises internal control effectiveness assessment and the present situation, expounds the research status quo of internal control evaluation at home and abroad and carries on the review. Secondly, this paper not only analyzes the current situation of institutions internal control effectiveness evaluation and existing problems, but also analyzes its causes. Thirdly, it establishes internal control effectiveness evaluation index system including a target layer index, five criterion layer indexes and twenty index layer indexes based on the COSO framework, and use the analytic hierarchy process and fuzzy comprehensive evaluation method for comprehensive evaluation. In the end, it will apply the evaluation index system to the specific institution, and analyze the internal control deficiencies according to the comprehensive evaluation value, and puts forward corresponding suggestions for improvement.