企业内部环境控制的演进及其主要构成要素评价

企业内部环境是内部控制的重要构成要素,是内部控制有效运行的平台和其他控制要素的基础;它随着内部控制理论和实践而不断演变和丰富。内部控制自我评价是近年来新兴的一种内部控制评价方法,在西方被广泛地应用于内部控制领域。采用内部控制自我评价法并结合2004年10月颁布的《企业风险管理框架》(ERM框架),探讨了内部环境中的董事会和企业文化两项要素的评价问题。

To Evolve of Enterprise' Internal Environment Controlling and to Evaluate of Constituting Its Main Elements

Control environment is the main elements of internal control and the base of other control elements,which will ensure the internal control run effectively.It develops with the theory and practice of internal control gradually.Control self-assessment,as a new internal evaluation method is used in internal control widely in western countries.This article will evaluate two elements (director board and company culture) of internal control environment, using the method that we mentioned before.In order to study the problem,it designs some questionnaires and incorporates the ERM framework which issued in Oct.,2004 as well.