The efficiency assessment of internal accounting controls: A new perspective on the financial firms in China

This paper analyses the efficiency of internal accounting controls based on support vector machine (SVM) theory by using financial instruments, measurement methods and evaluation of internal accounting controls. The results show that the financial instruments for risk assessment and the efficiency assessment of internal accounting controls can improve the efficiency of financial enterprises´ internal accounting controls. And empirical results show that the measurement of financial instruments based on SVM methods and efficiency evaluation of internal accounting controls is effective, which can achieve quantitative analysis and comprehensive assessment of the financial efficiency of internal accounting controls in a new way.