On the construction of internal control evaluation system in enterprise

摘要：

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.

关键词： internal control evaluation internal control evaluation system problems suggestions

作者: Wang yufa Yuan jianle

作者单位: Department of accounting Henan Polytechnic University, HPU JIAOZUO, CHINA School of Economics and Management Henan Polytechnic University, HPU JIAOZUO, CHINA

会议类型: 国际会议

会议名称: 2011 6th Joint International Information Technology and Artificial Intelligence Conference(2011年第六届IEEE联合国际信息技术与人工智能会议 IEEE ITAIC 2011)

会议地点: 重庆

会议语种:英文

页码: 629-632

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）