Target-based Internal Control Effectiveness Of The Company B Evaluation Study

The failure in internal control has been worse in recent years.With the global economy,most companies are growing pace,and managers are valuing internal control in the process.In order to promote the improvement of the effectiveness of internal control,the focus of current internal control research is to find out the defects of internal control through a fair and comprehensive evaluation of the effectiveness of internal control,so as to improve the internal control of enterprises and reasonably ensure the realization of enterprise objectives.To achieve the established goals of the enterprise,it is necessary to ensure that every part of the enterprise can be coordinated,controlled and encouraged through effective internal control.This thesis from actual,through the research Company B "internal control evaluation" this important link,useing literature reading method,comparative analysis,hierarchical analysis and fuzzy comprehensive evaluation method,comprehensive analysis of the internal control of Company B,according to the actual situation of Company B and industry characteristics,based on the goal of internal control effectiveness evaluation index system,quantitative internal control overall situation.By scoring the results,the possible defects of Company B’s internal control were analyzed,and the deficiencies that affected the achievement of each goal were found.The degree of realization of the internal control objectives reflects the deficiencies of Company B in the four elements such as risk assessment,among which the imperfect asset management and operation analysis in the control activities,and the imperfect information construction in the information and communication fail to provide a reasonable guarantee for the realization of the internal control objectives.Put forward suggestions for optimization and improvement for the deficiencies to help Company B improve the evaluation level of internal control effectiveness.It is hoped that Company B can "make precise efforts" in the process of improving the internal control system based on control objectives,better respond to the risks brought by the changes in the market environment,improve the company’s adaptability,and enhance the possibility of enterprise value maximization.By comparing the evaluation method of this thesis with the DIB Index and the Internal Control Evaluation Report,this thesis believes that the evaluation results of the goal-based internal control effectiveness index system based on the Company B can get more targeted and detailed optimization suggestions.According to the characteristics and needs of the Company B,this thesis puts forward improvement suggestions for the supplement and improvement of the existing deficiencies,aiming to help the Company B to continuously improve the internal control level and supplement and improve the company’s development goals.