企业内部控制有效性及其评价

Evaluation of Effectiveness of Enterprise Internal Control

在内部控制具体实施过程中如何使其发挥效能,即内部控制有效性的问题,是当前的研究热点之一。内部控制有效性的内涵应包括内部控制目标、内部控制要素等。在借鉴国际内部控制有效性评价方法的基础上,得出风险基础评价法是未来的发展趋势,影响内部控制有效性的因素为评价主体、评价标准和评价范围等。认为应从优化控制环境、有效的内部控制披露制度、强化外部评价制度等几个方面完善内部控制有效性的评价。

How to make the practical application of internal control effective, that is, the effectiveness of internal control, has been the one of the hot issues currently. The connotation of internal control effectiveness should include internal control objective, internal control factors etc. Based on the international evaluation methods on effectiveness of internal control, this paper concludes that risk - based valuation method is the future development trend and factors influencing its effectiveness are mainly evaluation body, evaluation standards and evaluation scope, etc. The paper suggests the perfection of the evaluation of internal control effectiveness through control environment optimization, effective internal control disclosure system, and strengthened external evaluation system.