The Research On Internal Control Effectiveness Evaluation Of Quoted Company Under The IT Environment

Along with the rapid development of economy and the social economic system reforming unceasingly, the internal control is taken seriously increasingly in quoted company, the internal control system in quoted company has also been gradually improving. In the aspect of evaluation of internal control effectiveness, because institutions internal control effectiveness evaluation still exists many problems, the study of it is not comprehensive enough, in practice, the protection mechanism for the evaluation of the effectiveness of the internal control is not perfect and the index system for the evaluation of the effectiveness of internal control is not perfect and the environment of effectiveness of evaluation of the internal control is not good, quoted company need to strengthen the effectiveness evaluation of the internal control and gradually expand the evaluation of the effectiveness of the internal control activities into scientific, comprehensive and system development direction. Quoted company 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. At the same time, in order to better improve the defects of internal control, quoted company 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 principal-agent theory the system theory, control theory, 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 of internal control evaluation on the effectiveness of internal control valuation and internal control evaluation index systems and carries on the review. Secondly, this paper not only analyzes the current situation of internal control effectiveness evaluation and existing problems in quoted company, 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 quoted company, and analyze the internal control deficiencies according to the comprehensive evaluation value, and puts forward corresponding suggestions for improvement.