内部控制系统评价的定量分析模型

Quantitative Analysis Model of Internal Control Evaluation

内部控制评价对于改善信息不对称状况和促进内部控制系统的建立健全有着十分重要的意义。然而,目前内部控制评价的研究工作仅停留在定性分析方面。为此,文章运用可靠性理论和数理统计知识构建内部控制系统评价的数学分析模型,利用该模型可计算程序的可靠度和系统可靠度,判断内部控制的效果。

Internal control evaluation has been the trend of economic development, and it is of great significance for the improvement of information asymmetry and perfection of internal control system. Recently, accounting literature and auditing literature have laid increasing researches on internal control evaluation, and achieved great achievements. However, such researches are limited to qualitative analysis and there are scarce quantitative researches, which is adverse to the improvement of efficiency of internal control evaluation. So the paper sets up with reliability theory and knowledge of statistics a mathematical model of internal control system evaluation, and computes importance for each process and the whole system, with which we can evaluate the effect of internal control.