风险基础内部控制评价体系构建  

Construction of risk based the internal control evaluation system

作　　者：王学莲[1] 

机构地区：[1]中国人民银行兰州中心支行,兰州730000

出　　处：《经济研究导刊》2016年第26期108-110,共3页Economic Research Guide

摘　　要：从内部控制评价发展的趋势来看,内部控制评价基本上都趋向于采用风险基础评价方法,而我国对内部控制风险基础评价方法应用不足。因此,将以评估影响内部控制目标实现的风险因素为起点,构建与组织目标相匹配的内部控制评价体系,评价影响目标实现的"风险与应对"有效性,分析研究内部控制缺陷,提出改进意见,以促进内部控制,合理保证组织目标的实现。From the development trend of internal control evaluation, internal control evaluation basically tends to adopt risk based evaluation method, and our application of the internal control risk evaluation methods based on insufficient. Therefore, will be to assess the impact of internal control to achieve the objective of risk factors as a starting point, the internal control evaluation system construction and organization matching the evaluation of the influence of realizing the goal of ＂risk and coping effectiveness, analysis of defects in the internal control research, puts forward some suggestions for improvement, to promote internal control, ensure the realization of organizational goals.

关 键 词：风险导向 内部控制 有效性 评价 

分 类 号：F272[经济管理—企业管理]