| Project Title: | A Goal-Oriented Study on the Construction of Enterprise Internal Control Evaluation Index |
| Author: | Cai Ling Yue |
| Advisor: | Ass. Professor. Ching-Fang Chi |
| Degree: | Master of Business Administration |
| Major: | International Master of Business Administration |
| Faculty: | Graduate Schools |
| Academic year: | 2017 |
Citation
Cai, Ling Yue. (2017). A goal-oriented study on the construction of enterprise internal control evaluation index. (Master’s independent study). Bangkok: Master in Business Administration, Siam University.
Abstract
At present, our country’s economic system constantly deepens the reform, pays great attention to adjusting the economic structure and requires improving the quality and efficiency of development. The requirements of this era put forward higher requirements and greater challenges for the enterprises. In the course of economic reform, enterprises will inevitably face more economic risks. In such a stressful and risky economic environment, the risks of internal control will rise accordingly. Enterprises must strive to effectively avoid risks. For the goal of risk prevention, the smooth development and growth under the environment of economic reform, an effective internal control system is particularly important. One of the measures for the effectiveness of the internal control system is: to a certain extent, it can guarantee the legal compliance of the enterprise, safeguard the assets of the enterprise, ensure the authenticity of the financial report information, and enhance the efficiency and effectiveness of the operation, thus further promoting Enterprises to achieve development strategy, that is, to achieve the objectives of internal control to provide a quarantee as an important driving force for business development to to build a target-oriented index system to evaluate the internal control of enterprises.
In this paper, the five goals of internal control are oriented and divided into three levels according to their internal logic level relations. According to the achievement of five goals through further subdivision, the framework of internal control evaluation is derived, which uses the hierarchy analysis Method AHP empowers each index, uses the coefficient of efficiency method as the scoring method, and uses the five listed companies of China Electronics Technology Group Corporation A-shares as an example, compares and evaluates its internal control system, and gives the corresponding policy suggestions.
Keywords: internal control, internal control objective, internal control evaluation, internal control index.
A goal-oriented study on the construction of enterprise internal control evaluation index
International Master in Business Administration (IMBA), Siam University, Bangkok, Thailand