On the construction of internal control evaluation system in enterprise

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.