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企业内部控制是企业建立的专业的全方位管理体系,具有防范风险、有效监管的特点。根据企业内部控制存在的特点来看,为提高企业内部控制有效性,必须制定适宜的评价方式。就企业内部控制现状来看,对企业内部控制进行评价的方式有两种,一是详细评价法,二是风险基础法。针对两种评价方法,风险基础法具有更高的成本效益和效率评价。
Internal control of enterprises is a professional all-round management system established by enterprises, which has the characteristics of preventing risks and effectively supervising. According to the characteristics of the internal control of enterprises, in order to improve the effectiveness of internal control, we must formulate appropriate evaluation methods. In terms of the status quo of the internal control of enterprises, there are two ways to evaluate the internal control of an enterprise: one is the detailed evaluation method, and the other is the basic risk method. For both evaluation methods, the risk-based method has a higher cost-effectiveness and efficiency evaluation.