企业内部控制质量评价体系研究综述

Review on the Evaluation System of Enterprise Internal Control Quality

目前国内外学者主要基于内部控制缺陷、内部控制要素质量、信号传递以及审计功能等方面对内部控制质量评价指标进行研究,基于制度分析方法、内部控制制度设计与执行、数理统计方法、内部控制质量反应等对内部控制质量评价模型进行分析。借鉴内部控制质量评价指标与模型的研究成果,可以为构建企业内部控制质量评价体系提供思路框架。

Scholars at home and abroad have studied the quality of internal control evaluation index mainly based on the internal control defects,internal control elements quality,signal transmission and audit function and other aspects,and have analyzed the internal control quality evaluation model based on the system analysis method,the design and implementation of internal control system,the mathematical statistics method,the internal control quality response,etc.Referring on research results of internal control quality evaluation index and model,it can be serviced for providing an ideas framework for the construction of evaluation system of enterprise internal control quality.