基于内控本质的内部控制有效性综合评价

Comprehensive Evaluation on the Effectiveness of Internal Control based on the Nature of Internal Control

内部控制的本质是一个包含设计、执行和反馈修正的过程。目前关于内部控制有效性评价的研究都没有能够做到从这一本质入手。文章基于内控的本质,构建了一个包括设计过程、执行过程和反馈修正过程的内部控制有效性评价体系,并结合使用层次分析法和模糊综合评价法,具体说明了如何进行企业的内部控制有效性评价。

The nature of internal control is a process of design, implementation and feedback correction.Currently, the studies of internal control effectiveness evaluation have not been able to start from this nature.Based on the nature of internal control, this article builds an evaluation system of the internal control effectiveness which contains design process, implementation process and feedback correction process, and then combines with the use of analytic hierarchy process and fuzzy comprehensive evaluation method, the article specifies how to conduct the enterprise＇ s internal control effectiveness evaluation.