Study on the Evaluation Model of Internal Control Based on the ERM Framework

摘要：

In the current environment of financial crisis, enterprises need a real-time monitoring internal control system to improve their risk management level. COSO Committee of United States is a specialized research institution of internal controls. In 2004, this Committee issued Enterprise Risk Management—Integrated Framework (ERM Framework) formally which acts as a developing and improving issue of Internal Control—Integrated Framework published by the Committee in 1992. ERM Framework has exerted a profound impact on the enterprises internal control and risk management. This article designs the evaluation indexes based on the two important dimensions of the ERM Framework and sets up a new internal control evaluation model with Analytic Hierarchy Process and fuzzy math. This model can provide a better method of internal control evaluation and help enterprises make early warning and deal with the crisis more objectively, accurately and comprehensively.

关键词： ERM Framework internal control analytic hierarchy process evaluation model fuzzy method

作者: Yingmei Li Shun Jia Na Zhao

作者单位: School of Economy and Management, Harbin Engineering University, Harbin, P.R China

会议类型: 国际会议

会议名称: The fourth International Conference on Information Systems for Crisis Response and Management(第四届危机响应与管理信息系统中国区国际大会 ISCRAM 2010)

会议地点: 哈尔滨

会议语种:英文

页码: 506-515

在线出版日期: 2010-09-10（万方平台首次上网日期，不代表论文的发表时间）