Research On The Internal Control Effectiveness Evaluation Of China Security Surveillance Technology

Since the last century,due to the frequent occurrence of financial frauds caused by unsound internal controls,frequent occurrences of major financial impacts,such as the lack of major internal controls such as the Enron Incident and the CAO Incident,have brought serious losses to the company.It also sounded the alarm for people.As a result,internal control has attracted the attention of all sectors of society.Internal control has become an important system and method for enterprises to achieve organizational goals,control organizational risks,and maintain stable growth of the organization.The mature internal control system of the enterprise is also relatively sound.The method to determine whether the internal control of the enterprise is effective is to evaluate the internal control.A sound and effective assessment of internal control can help companies find areas where internal controls are inadequate,provide judgments for internal control deficiencies,and play a re-control role in the implementation of internal controls,and can encourage companies to enter a virtuous circle and develop in a healthy and orderly manner.The research on the existing internal control evaluation system was analyzed and summarized.Most of the researchers found that most researchers studied internal control effectiveness from the guidance ofinternal control or risk-oriented,and evaluated the effectiveness of internal control based on the COSO principle.Less,therefore,based on the COSO2013 framework,this paper establishes an evaluation system to evaluate the effectiveness of China Security & Fire internal control.Based on the survey of China Security & Fire,this article aims to build an evaluation system based on the internal control integration framework of COSO2013 and the 17 basic principles of COSO2013 and the financial data reflecting the production and operation status of the company.This set of evaluation system was used to evaluate the effectiveness of China Security & Fire internal control,and the internal control of China Security & Fire was assessed both qualitatively and quantitatively by using analytic hierarchy process and fuzzy comprehensive evaluation.Through the research of this paper,the following conclusions are drawn: This article is consistent with the result of the evaluation of China Security & Fire internal control and the announcement that the firm has flaws in the financial internal control of it and the internal control of non-financial internal control.At the same time,this article puts forward some suggestions for improving the deficiency of the internal control of China Security & Fire.