控制自我评估(CSA):问题与对策

Application of Controlling Self-Assessment(CSA):Problem and Resolution

CSA作为一种新兴的内部控制评价方法广受青睐,在许多国家得到运用,我国许多企业也运用了这一方法对其内部控制进行评价。从我国企业内部控制自我评价运用中存在的问题出发,分析了这些问题存在的原因,并就如何有效地运用CSA这一内部控制评价新方法提出了几点建议。

As a kind of new internal control evaluation method, CSA is welcomed and put into practice in many countries, including China. This paper is beginning with the problems existed in the enterprise＇s internal control evaluation system in our country, then analyses the masons why these problems exist and finally puts forward some suggestions about how to use CSA-the new method of internal control evaluation validly.