企业内部控制评价体系的构建——基于A省电网公司的案例研究

Construction of Enterprises' Internal Control Evaluation System——a Case based on the practices of “A ” Province Power Company

内部控制评价是完善企业内部控制制度并保证其有效实施的重要手段。目前国内内部控制评价实践多受限于审计实务,而未能发展成独立的管理工具和体系。本文借助典型案例的研究,探讨构建企业内部控制评价体系的程序和方法。

Internal control evaluation is an important method that can improve internal control regulations and ensure valid implementation.By now,the domestic practices of internal control evaluation are more limited within the scope of auditing practices and have not developed into an independent management tool.This article will focus on the procedure and method of the construction of enterprises' internal control evaluation system,based on the research of a typical case.