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内部控制的目标是保证企业报表的真实完整、合法合规以及经营的效率和推进企业的战略性发展。为了实现上述目标,企业就要及时对内部控制进行自我评价,并在评价的过程中兼顾有效性和经济性。本文通过对企业内部控制自我评价的研究,揭示了企业可以把内部控制自我评价的成本更多地投入到事前评价和内部审计中,使企业内部控制自我评价在达到效率最大化的同时,实现成本的最小化。
The goal of internal control is to ensure the truthfulness and completeness of enterprise statements, legal compliance and efficiency of operation and promote the strategic development of the enterprise. In order to achieve the above objectives, enterprises should conduct self-evaluation of internal control in a timely manner and take into account the effectiveness and economy in the evaluation process. Through the research on self-evaluation of internal control of enterprises, this paper reveals that enterprises can put the cost of self-evaluation of internal control more into ex ante evaluation and internal audit so that the self-evaluation of internal control maximizes the efficiency while achieving the cost Minimize.