内部控制缺陷认定标准研究

Research on Standard of Inner Control Deficiencies' Identification

内部控制缺陷的认定标准是否恰当是内控自我评价、内控审计中评价内控是否有效不可忽略的一项重要因素,我国在内部控制缺陷的认定上还存在着许多制度层面和操作层面上的不完善之处。鉴于此,本文在分析并发现了内部控制缺陷认定标准界定不清的问题之后,提出了一种解决内部控制缺陷认定标准界定不清问题的新方法,即站在投资者的角度上,只针对财务报告可靠性相关的内部控制进行评价,在此基础上以一种新的思路架构出内部控制缺陷认定标准的理论方法。

The standards of internal control defects identified is an important factor to evaluate whether internal control self-evaluation and internal audit is effective. However,there are still many institutional and operational imperfections department in our country. In view of this,after analyzing the problem of unclear definition of internal control defects,this paper proposes a new method to solve the problem of unclear definition of internal control defects,that is,from the investor＇s point of view,reliability of the relevant internal control evaluation,on this basis,a new way of thinking framework for the identification of defects in internal control theory and methods.