内部控制评价问题初探

发布时间：2018-02-16 00:55

本文关键词： 内部控制评价内部控制 COSO报告内部控制评价问题　出处：《江西财经大学》2004年硕士论文　论文类型：学位论文

【摘要】：内部控制评价，即对内部控制制度的完整性、合理性和有效性进行分析和评定的工作。根据内部控制评价活动在审计中的不同应用地位，可以分为在报表审计中的应用和作为专项鉴证业务的评价两种。在前者，内部控制评价是手段；在后者，，内部控制评价是目的。长期以来，人们把内部控制评价作为一种科学的审计方法，运用于报表审计工作而开辟了审计走向现代化的道路。但随着内部控制重要性地位的提高，实践中人们已经越来越多的将其作为独立的专项鉴证业务而单独展开，这就是作为目的而存在的专项鉴证目的的内部控制评价。也是本文内部控制评价的主要含义。本文共分三大部分，第一部分对内部控制和内部控制评价进行了简要描述，第二部分阐述了以美国为主要代表的国外内部控制评价发展的历程及我国内部控制评价的发展状况，第三部分分析了我国内部控制评价存在的问题及解决方案，并提出了一些完善我国内部控制评价的建议。第一部分主要对内部控制和内部控制评价进行了概述，介绍了内部控制概念的四个发展阶段，并简要阐述了内部控制的作用和局限：并从内部控制评价的概念、目的、主体、标准以及内部控制评价的程序和方法等方面阐述了作者对内部控制评价的理解。内部控制评价处于不断发展之中，作者也对内部控制评价的作用及其风险进行了分析。第二部分简要介绍了国外内部控制和内部控制评价的发展历程，概括地阐述了美国、台湾以及日本内部控制评价的演进过程，详细介绍了美国内部控制评价发展的最新研究成果：COSO报告—《内部控制—整体框架》、《萨班斯—奥克斯利法案》以及其后的美国证券交易委员会和美国注册会计师协会相继出台的有关内部控制评价内容的最新进展和要求，并以此作为理论基础，探讨了COSO报告和国外内部控制评价最新发展给我们的启示，并简要回顾了我国内部控制评价的发展历史和最新成果。第三部分具体分析了我国内部控制评价发展中存在的问题，如我国现在的内部控制定义过时、内部控制的目标局限、内部控制的成分还停留在三分法的基础上，以及我国各政府机构制定的内部控制评价相关规范相互矛盾和冲突，另外，我国还没有建立一套内部控制评价的科学标准等问题，并针对这些问题，提出了相关的解决对策。在论文的最后，针对内部控制评价国外的最新发展、以及内部控制评价与公司治理等的关系等方面，提出了一些相关的完善我国内部控制评价的建议。安然和ttt界通信等多家大公司财务作假H闻的曝光，促使厂《萨班斯一奥克斯利法案》的出台，要求卜市公司在年报中提供一份管理层对公司内部控制有效性进行评价的报告，并由注册会计师对内部控制评价报告提供鉴证报告。美国证一券交易委员会和注册会计师协会也相继出台了有关的准则和法规，内部控制评价成为减少会计信息失真的重要工具之一，发挥着越来越重要的作用。我国目前已在这方面进行了积极有益的探索。内部控制评价是内部控制的重要组成部分，也是保证内部控制制度发挥作用的重要方法，本文旨在通过对内部控制评价的研究，揭小我}阅内部控制评价存在的问题，并提出一些建议以利于内部控制评价起到促进管理当局发现内部控制缺陷，改进公司内部控制以利于企业箫理目标的实现。
[Abstract]:Internal control evaluation is the work of analyzing and evaluating the completeness , rationality and effectiveness of internal control system . According to the different application status of internal control evaluation activity in audit , it can be divided into the application of internal control evaluation and the evaluation of special authentication service . In the former , internal control evaluation is the means ; in the latter , internal control evaluation is purpose . For a long time , the internal control evaluation is used as a scientific auditing method , which opens up the way of auditing to the modernization . However , with the improvement of the importance of the internal control , people have more and more independently developed the internal control evaluation as an independent special authentication service , which is the internal control evaluation for the purpose of special authentication . It is also the main meaning of the internal control evaluation . This paper gives a brief description of the evaluation of internal control and internal control in the first part . The second part describes the process of the development of internal control evaluation abroad and the development of internal control evaluation in China . The third part analyses the problems and solutions in the internal control evaluation of our country , and puts forward some suggestions for improving the internal control evaluation of our country . In the first part , the internal control and internal control evaluation are summarized , and the functions and limitations of the internal control concept are introduced briefly , and the understanding of the internal control evaluation is explained from the aspects of the concept , purpose , subject , standard and internal control evaluation of the internal control evaluation . In the second part , the development course of internal control and internal control evaluation abroad is briefly introduced , the evolution process of internal control evaluation in USA , Taiwan and Japan is described in detail , and the latest research results of internal control evaluation in USA , Taiwan and Japan are introduced in detail . The third part analyzes the problems existing in the development of internal control evaluation in our country . An exposure to H . H . H . H . , a major corporate finance company , such as Anran and ttt . The launch of the Sley Act requires that the company provide a management response to the company ' s internal control in the annual report Report on performance evaluation and certified by certified public accountants on internal control evaluation reports . US evidence The Securities and Certified Public Accountants Association has also introduced relevant standards and regulations , and internal control evaluation As one of the important tools to reduce the distortion of accounting information , playing an increasingly important role , our country currently has An active and useful exploration has been made in this regard . Internal control evaluation is an important component of internal control , and It is an important method to guarantee the function of the internal control system . The purpose of this paper is to study the internal control evaluation . Ask me to read the problems existing in the internal control evaluation , and put forward some suggestions to facilitate the internal control evaluation . The management authorities have found internal control defects and improved the internal control of the company to facilitate the realization of the enterprise ' s management objectives .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45

【引证文献】