企业内部控制评价体系的构建——基于亚新科工业技术有限公司的案例研究

Designing of Internal Control Evaluation System——A Case based on the Practice of Ya-xinke Company

构建一套规范和完整的内控评价体系对于企业和监管部门而言均至关重要。本文采用实地研究方法,详细探讨了亚新科安徽子公司如何设计和应用内控评价体系,进而对构建内控评价体系的一些关键问题进行了探讨。

Internal control evaluation is very important for enterprise and monitoring department. This case study aims to investigate and evaluate the designing and implementation of internal control evaluation in Anhui subsidiary company of Ya-xinke. After introducing how Anhui subsidiary company design and implement its internal evaluation, the paper also discusses some key problem in internal control evaluation designing.