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内部控制评价主要应用于审计风险导向模型中的内控评价,其评价目的和评价内容具有一定的局限性,内部控制自我评价可以弥补外部评价的不足,为企业重构或完善内部控制体系提供方向和动力,更好地为企业经营管理服务。中小型企业受限于自身条件和外部环境,对内控重视程度不够。本文在PDCA理论基础上,结合《企业内部控制基本规范》中的内部控制五大目标构建中小型企业内部控制自我评价指标体系,为中小型企业内部控制评价体系的制定指明了方向,以供参考。
The internal control evaluation is mainly used in the internal control evaluation in the audit risk-oriented model. The evaluation purpose and contents of the evaluation have some limitations. The self-evaluation of internal control can make up for the lack of external evaluation and provide the direction for the enterprise to reconstruct or perfect the internal control system Power, better for business management services. Due to their own conditions and external environment, SMEs are not paying enough attention to internal control. On the basis of PDCA theory and combined with the five goals of internal control in the “Basic Norms of Enterprise Internal Control”, this paper constructs the index system of self-evaluation of internal control of small and medium-sized enterprises and points out the direction for the formulation of internal control evaluation system for SMEs for reference.