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企业有效的内部控制是为实现一些相关的战略目标提供保证,在具体实施过程中如何能够发挥其最佳效果,成为当前研究热点。如何建立一套合理、有效的内部控制评价体系以此降低内部控制的成本,提高内部控制的效率成为我们需要思考的问题。因此,本文简单阐述了目前通用的几种内部控制评价方法以及内部控制评价体系所应遵循的原则,以此尝试建立有效的企业内控评价指标体系。
Effective internal control of enterprises is to provide some assurance for the realization of some related strategic objectives. How to exert its best effect in the concrete implementation process becomes the current research hotspot. How to establish a reasonable and effective evaluation system of internal control in order to reduce the cost of internal control and improve the efficiency of internal control has become an issue we need to think about. Therefore, this article briefly expounds several common evaluation methods of internal control and the principles that should be followed in the evaluation system of internal control, so as to try to establish an effective evaluation index system of internal control.