Internal Control Evaluation under Risk-Based Audit

Internal control is an important symbol which measure the modern enterprise management. A good internal control system can guarantee the quality of accounting information. Through the analysis of the internal control evaluation criteria, the paper pointed out that auditing environment should be considered under modern risk-based audit. Finally, the paper not only proposed the contents of the internal control system evaluation, but also proposed the comprehensive evaluation system under risk-based audit to meet the development needs of enterprises.