试析内部控制评价及其目标实现

Analysis on the Evaluation of Inner Control and the Realization of its Objectives

内部控制评价是审计实践不断发展并与内部控制逐步融合产生的。传统的内部控制理论下的评价目标是制度的健全和执行的有效性,而现行的理论和实践则拓展到对风险的评价控制。实现内部控制评价目标的方法在于对流程图法、调查问卷法和测试法等的综合运用。内部控制评价目标理论的变迁为防范风险,促进企业的可持续发展提供了保障。

Inner management evaluation is pruduced with the progress of audit practice and inner management. Traditional objective for inner management is to keep the soundness of system and the effectiveness of its implement. Current theory and practice extends to the control and evaluation of risks. Methods such as flow chart and questionnaire can be used to achieve the objectives of inner control evaluation. The variance of the theory ensures a lower risk level as well as enterprise＇s sustainable development.