Title :
On the construction of internal control evaluation system in enterprise
Author :
Wang Yufa ; Yuan Jianle
Author_Institution :
Dept. of Accounting, Henan Polytech. Univ., Jiaozuo, China
Abstract :
Internal control evaluation is the secondary control of internal control itself, which is the important segment to realize the internal control goals. At present, because the internal control evaluation mainly serves for audit in our country, it has some significant limitations about the evaluation body and the evaluation standard, which restrict the effective implementation of internal control. Therefore, it is imperative to set up a set of perfect, practical, operable internal control evaluation system in enterprise.
Keywords :
auditing; government policies; organisational aspects; enterprise; evaluation body; evaluation standard; internal control evaluation system; Companies; Educational institutions; Government; Process control; Regulators; internal control evaluation; internal control evaluation system; problems; suggestions;
Conference_Titel :
Information Technology and Artificial Intelligence Conference (ITAIC), 2011 6th IEEE Joint International
Conference_Location :
Chongqing
Print_ISBN :
978-1-4244-8622-9
DOI :
10.1109/ITAIC.2011.6030292
