The Construction of Enterprise Internal Control´s Integrated Evaluation Model

Different from previous internal control evaluation which was in view of audit and based on either only internal control components or only business process, this paper presents a new perspective of internal control evaluation which means combining the evaluation based on internal control components with the ones based on business process and bringing all the staff into the evaluation according to their distinct status and responsibility among the organization. Accordingly, an integrated evaluation model combing the systematic evaluation and process evaluation is successfully established. This model can be able to enhance the efficiency and depth of the evaluation, improve its quality, and therefore strengthen the enterprise´s own internal control construction as well as the management level. The model is composed of two layers: Macro Layer and Micro Layer. The former layer is based on internal control components and participated by director board, supervisory board, middle and senior managers and internal auditors. Another layer is based on business process and participated by different people: middle and senior managers, internal auditors, principals of each division and all basic level staff. Thus it embodies an idea: Total Employee Involvement.