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内部控制评价指标体系作为企业管理中的重要内容,可以直观反映出企业内部控制执行落实程度,并对企业内部组织结构和监管水平进行有效监测。因此,构建科学化、系统化的内部控制评价体系,不仅是企业内控体制的要求,同时也是保证企业长久发展的先决条件。本文在研究中主要以内部控制评价指标体系为核心,探究企业内部控制评价指标体系的构建与细节问题,以保证企业内部控制活动的有效进行。
As an important content in enterprise management, the evaluation index system of internal control can directly reflect the implementation of internal control of an enterprise and effectively monitor the internal organizational structure and the level of supervision. Therefore, building a scientific and systematic evaluation system of internal control is not only the requirement of the internal control system of an enterprise, but also a prerequisite for ensuring the long-term development of an enterprise. In this study, we mainly use the internal control evaluation index system as the core to explore the construction and details of the evaluation index system of internal control of an enterprise to ensure the effective control of internal control activities.