内部控制评价的客体:有效性还是质量?

The Object of Internal Control Evaluation:Effectiveness or Quality?

无论是COSO报告,还是我国的《企业内部控制基本规范》及其配套指引,评价内部控制时,均采用'内部控制有效性'这一特定概念。然而,事实证明,对内部控制的'有效性'进行评价,存在局限性。如果将评价的客体提升为内部控制质量,可以消除其不良后果。本文从'质量'的定义出发,界定'内部控制质量'的内涵,并从必要性、先进性、经济性、充分性、适应性、有效性、保障性这七个方面对内部控制质量的内涵进行了详细阐述。

No matter in COSO or China’s“Basic Norms of Internal Control”and its supporting guidelines,“the Effectiveness of Internal Control”is used in evaluation process.However,It has been proved that there are limitations by using that.If“the Quality of Internal Control”is used to be the object of the evaluation,the adverse consequences can be eliminated.This paper defines“Quality of Internal Control”from the definition of“quality”,in addition,Internal control quality is illustrated from the aspects of necessity,advancement,economy,adequacy,suitability,effectiveness and assurance detailedly.