Enterprise Internal Control assessment in risk management perspective

With the Enterprise Internal Control Guidelines issued by the Chinese government, enterprise internal control assessment became a focus. This paper selects 471 specially treated enterprises as case samples for analysis and makes enterprise internal control assessment framework which contains 4 primary indexes, 18 secondary indexes and 75 specific indexes. Based on internal control assessment framework, this paper also uses fuzzy analysis method to evaluate 233 manufacturing enterprises´ internal control operating situations and makes some useful conclusions.