【摘要】 企业内部控制审计评价指标体系是当前亟待研究的一项重要内容。文章在分析了企业内部控制构成要素及其内涵的基础上,从控制环境、风险评估、控制活动、信息与沟通和监督五大方面,构建了一套由39个具体指标构成的企业内部控制审计评价指标体系,建立企业内部控制审计评价模型,并运用评价模型进行案例分析。更多还原

【Abstract】 Audit Evaluation Index System in the Internal Control of Enterprises cries for attention in the Internal Control of Enterprises at present.Based on the study of the elements and implication of the Internal Control of Enterprises,this paper intends to establish an Audit Evaluation Insex System in the Internal Control of Enterprises in accordance with the controlling environment,risk evaluation,controlling activity,information and communication,supervision.Consisting of 39 indexes,the new system establishes an Audit Evaluation Index mode,which is applied in the evaluation of the Internal Control of some enterprises.更多还原