The Reconfiguration Of Z Company’s Internal Control Evaluation Index System

As the domestic and foreign financial fraud incidents continue to occur in recent years, the internal control has attracted more and more attention. In order to prevent business failure events caused by invalid internal control happening again, theorists and practitioners continue to make effect to promote the establishment of a sound internal control system of enterprise and improve the enterprise internal control evaluation.Compared with China, research on the internal control evaluation of the British and USA is earlier, and they has obtained certain research results. At present our country began to pay much attention to the research on the evaluation of internal control, and successively promulgated relevant documents to make the relevant instructions to the enterprise internal control evaluation. In 2008, China’s Ministry of Finance joining hands with China Securities Supervisory Commission, the Audit Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission officially released the< Basic Norms of Internal Control), and then issued<Enterprise Internal Control Application Guidelines> and Enterprise Internal Control Evaluation Guidelines> in 2010. These documents gives us some specific provision and guidance for how to build the enterprise internal control evaluation index system.However, although the system and evaluation of internal control has attracted more and more attention, the research on the index system of internal control evaluation is not enough. In practice, many enterprises do not pay enough attention to the index system of internal control evaluation, most enterprises have not fully combined with their own situation to establish suitable index system of internal control evaluation. And even if enterprises have established the corresponding index system, many are just a mere formality, not really contribute to improve the effectiveness of enterprise internal control.In this context, the paper choose Z company that main business is making tire as the research object. In the study of the internal control evaluation and related indicators of Z company, the paper according to<Basic Norms of Internal Control) and the relevant guidelines and combined with Z company’s situation sufficiently. Specifically, the paper investigate the present situation of Z company’s internal control evaluation index system and sufficient analyze the existing problems firstly, and then put forward the idea that build the internal control evaluation index system of Z company from the company level and the business process level at the basis of fusion in the internal control and risk management, and design every specific index lastly. The paper hope this set of evaluation index system can improve the quality of the evaluation of internal control of Z company, so as to make contribution to improve the effectiveness of internal control, but also can provide some reference for the construction of the internal control evaluation index system of other similar enterprises.