Research On Internal Control Evaluation Of Teda-on The Basis Of COSO2013 Perspective

In recent years,although most companies have disclosed internal control self-assessment report,which follows the system of mandatory disclosure,some of the report is just a formality.In other words,the disclosure is not in conformity with the real situation and the major matters have not been disclosed.Therefore,the stakeholders pay more attention to the internal control system of enterprises.They want to know whether the internal control is as effective as it is disclosed.Based on what talked above,it is necessary to establish an systematic and practical evaluation system,and there is an urgent need to combine it with the actual case to guide the practice of internal control evaluation.By summarizing the current researches on the internal control evaluation system,it is found that most of them on the evaluation index are goal-oriented,risk-oriented or element-oriented,and there are few studies on the 17 principles of COSO2013.Therefore,this paper will study from the perspective of principle-oriented,combining with AHP and fuzzy comprehensive evaluation method to construct a set of evaluation system.Based on the study of COSO 2013 internal control framework,this paper will design a set of internal control evaluation system.According to the design principles,we select the five elements as the first evaluation level indexes,17 specific principles as the second level evaluationindex.Finally,apply it to Teda to verify its feasibility.In the process of the application of evaluation system,this paper select relevant attributes from82 attributes as the third evaluation index,using AHP and fuzzy comprehensive evaluation method to evaluate the internal control of Teda.Although the results show that there are still some shortcomings,the internal control of Teda is effective as a whole.From what has been studied above,we may draw a conclusion that the evaluation results of this paper are consistent with the conclusion of the accounting firm who issues internal control audit report for Teda,which shows that the system of internal control evaluation is scientific,reasonable,feasible and practicable.At the same time,this paper puts forward some suggestions for the improvement of the internal control of Teda.