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The Study of Enterprises’ Internal Control Evaluation Index

Author: QiaoYueFeng
Tutor: ChiGuoHua
School: Dongbei University of Finance
Course: Accounting
Keywords: Internal control Internal control evaluation Evaluation indicators Evaluation index Correlation
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 781
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Recently, internal control evaluation has become gradually the focal point for supervision department, investors and managers at home and abroad. Especially in the background of the centennial rarely international financial crisis, some cases which was named with losing huge assets, financial fraud, accounting fraud, business failure and even bankrupt and which were similar with Zhonghai Group emphasize the importance of internal control evaluation and it was internal control weaknesses to lead to them. Therefore, enterprise supervision department build the internal control system including basic standards and supporting guidance. The system standardized internal control in listed companies. However, which level do 1789 listed companies’ internal control is? What conditions do fine internal control is? How do enterprises build and perfect? There are no consistent views now. The core of above problems is to build a set of complete and comprehensive system for internal control evaluation. This paper builds the system of internal control evaluation indicators and quantizes the quality of internal control with evaluation index.It provides a kind of scientific and Operational method for internal control evaluation.This paper is compose of seven parts.The first part is the introduction of the papers’background and role, literature review, research method and content.The second part is the basic theory about internal control evaluation index. It defines the concept of internal control evaluation and the function of internal control evaluation index. Then, the overall structure of internal control evaluation system is introduced.The third part builds the system of internal control evaluation indicators. The system consists of main and adjustment parts. The main system is with five elements that are from internal control system for logic framework and follow with some principles. The adjustment syst(?) is specifically set in order to exclude the effect of other factors on the quality (?) internal controls, such as firm size, business complexity.The fourth part calculates evaluation index with the method of AHP and fuzzy evaluation on the basis of the above system and grades internal control with evaluation index. At the same time, risk analysis and factors are introduced.The fifth part evaluates listed companies’internal control.in liaoning province by preparing evaluation index with all their public information including the report about internal control evaluation and social responsibility and annual report and others in 2009 and 2010. In this way, we can confirm the operability of internal control evaluation system.The sixth part tests correlation between internal control quality and company performance. The sample is all listed companies in liaoning province and the hypothesis is that the better internal control is, the better performance is. It tests the correlation between evaluation index and ROE and EVA with SPSS. Then, we can confirm that the paper’s internal control evaluation system is Scientific.The seventh part generates the paper and shows its valuation.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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