The Evaluation Of Internal Control Effectiveness To The "Internet+" Listed Companies Based On The Risk Management Framework

Since the 1990 s,scandals have bursted out of business circles frequently by internal control failure,which caused the government departments,the legislative branch and corporate world to attach great importance to internal control,promoted the establishment of internal control system in countries and in our country,and made the evaluation of internal control effectiveness to in an important position.Our communist party put forward the strategy of making our country powerful by internet in 2015,“Internet +” is refactoring market as a new economy,then the ministry of finance began to research the internal control of internet,which will put the evaluation of internal control effectiveness of “internet+” enterprises.Evaluating the internal control effectiveness on the basis of the management characteristics of “Internet +” enterprises and the risk management framework,not only can enrich the internal control related theory,also can provide guidance of perfecting the internal control construction for “Internet +” enterprises,and provide reference about effective administration for the government.This article is based on the risk management framework,puts “internet+” listed companies from 2013 to 2015 as the research sample,uses factor analysis method improved by Topsis to evaluate the effectiveness of internal control.First of all,using literature research method to make theoretical analysis through the related literature at home and abroad,find out the research deficiencies;Second,arranging related theory on the internal control effectiveness and the risk management framework by descriptive study,providing theoretical basis for the below;Again,using the method of statistical analysis to explore the present situation of internal control of “internet+” listed companies and their deficiencies;Then designing evaluation index system based on the risk management framework,using factor analysis method improved by Topsis to rank and evaluate the internal control effectiveness of “internet+” listed companies,the results showed that: the overall effectiveness of internal control of “Internet +” listed companies in the middle level,the weakness of internal control is shown in the aspects of goal setting,controlactivities and risk response.In the design and operation of internal control,Item identification is more proper and effective;Finally,putting forward some countermeasures and the suggestions to improve the internal control effectiveness of “internet+” listed companies according to the result of statistical analysis and factor analysis.