我国企业内部控制有效性评价指标体系

[]内部控制有效性的评价是当前企业内部控制实施中必须面临的重要问题本文借鉴国际公认的内部控制的重要文献COSO报告,从内部控制有效性的内涵入手,试图采用定性分析和定量分析相结合的方式来评价企业内部控制有效性文章采用定性分析法构建对内部控制有效性判断的基本框架和总方向,在此基础上,运用模糊综合评价法构建内部控制有效性的评价指标体系和综合测评模型,以期有效地确定企业内部控制的有效性程度[]内部控制;有效性;影响因素;评价体系,,(AAA)/0199295)))6(COSO)[1]COSO,,;,5)))6(Sarbanes-OxleyAct),20049,COSO56[2](EnterpriseRiskManagementIntegratedFramework),COSO,,,20066956[3]56,[4]20086,56[5](/0)20104,56[6],,(一)内部控制有效性的内涵,,COSO(1992),,COCO/0IN-TOSAI(InternationalOrganizationofSupremeAuditInstitutions,):KPMG(1999)5:6,,Kinney(2000),,,,,;,,1:图1内部控制判断思路(二)内部控制有效性的评价方法,,[7],,,118562012/5290[8],[9],,,,(一)科学性原则,,,,,,(二)全面性和系统性相结合的原则COSO,,,;,,(三)可操作性原则,,,,,(四)成本效益原则和重要性原则56,,,,,,,,,,,,562012/5290119(一)指标体系的主要框架COSO5)6,5656,,,,27,,,()()(),,2:图2企业内部控制评价的总框架120562012/5290(二)主要指标体系的设计,:RHSH1S1S2S3S4,S5S6S7S8H2S9S10S11H3S12,S13S14,S15S16S17S18S19S20H4S21S22S23,H5S24,S25S26,S27,,:562012/5290121(一)建立企业内部控制有效性评价指标体系RH1{S1,S2,S3,S4,S5,S6,S7,S8}H2{S9,S10,S11}H3{S12,S13,S14,S15,S16,S17,S18,S19,S20}H4{S21,S22,S23}H5{S24,S25,S26,S27},R(),;H(),,H1,H2,H3,H4,H5S(),R,H1S1,S2,S3,S4,S5,S6,S7,S88;H23S9,S10,S11;H39,S12,S13,S14,S15,S16,S17,S18,S19,S20;H4S21,S22,S23,H5S24,S25,S26,S274,,,(二)建立评价等级集V,56565656,V={Vl,V2,V3,V4,V5},V1,V2,V3,V4,V5{5,4,3,2,1}{}/0,;/0,;/0,,;/0,;/0,,,,(三)确立权重集合W()122562012/5290AHP,(H)(R)WHi(i15,EWi=1)(S)(H)WHij(i15,j1n,n,EWHij=1)(S)(R)CR,,,,[11](四)构建模糊评价矩阵进行评价HRH1,RH2,RH3,RH4,RH5RHV,::r11r12r13r14r15r21r22r23r24r25,,ri-11ri-12ri-13ri-14ri-15ri1ri2ri3ri4ri5rijHij,WR,FHI,FH2,FH3,FH4,FH5B=W*F(W,FFHI,FH2,FH3,FH4,FH5)(五)模型的局限性,,,,,,,,,COSO{H1,H2,H3,H4,H5}V{Vl,V2,V3,V4,V5},,;,,,,562012/5290123,,,,,,,m:[1]CommitteeofSponsoringOrganizationsoftheTreadwayCommission.InternalControl-IntegratedFramework,July1992Edition.[2]COSO,2004,,EnterpriseRiskManagement-IntegratedFramework.[3]..2006(6).[4]..2006(9).[5],,,,..2008(6).[6].,2010(4).[7],.[J].,2008(3).[8],.AHP[J].,2008(6).[9],.AHP[J].,2009(4).[10],.[M]#:,1990.[11],.[J].,2011(16).TheStudyonEvaluatingIndicatorSystemoftheValidityofInternalControlofEnterprisesinChinaZhouXiaoyanAbstract:Theevaluationonthevalidityofinternalcontrolisanimportantissueoftheimplementofinternalcontrolsinenterprises.ThispaperusesimportantdocumentsoninternalcontrolsuchasCOSOreportwhichisinternationallyrecognizedforreferenceandattemptstoevaluatethevalidityofinternalcontrolofenterpris-eswithmethodsbothqualitativeanalysisandquantitativeanalysisstartingwiththeconnotationofinternalcontrolvalidity.Thearticleappliesqualitativeanalysistobuildtheestimationofthebasicframeworkandoveralldirectiononinternalcontrol.Onthisbasis,thearticleappliesfuzzycomprehensiveevaluationtoes-tablishevaluatingindicatorsystemandgeneralfunctionaltestingmodelofinternalcontrolvalidity,expectingtoeffectivelyascertaintheleveloftheeffectivenessofinternalcontrol.Keywords:InternalControl;Validity;InfluencingFactor;EvaluatingSystem124562012/5290