内部控制评价整合研究

为了充分发挥内部控制评价的作用,努力节约内部控制评价成本,财务报表审计目的、完善目的、披露目的和内部控制审计目的的内部控制评价,应当进行一定的整合。本文根据不同目的内控评价在具体评价活动中所体现的内涵与协作需要,分别提出了外部主体内整合和内部主体内整合,这两类整合并称为主体内整合,是第一层次的整合,同时对基础资料与评价方法共享的主体间整合,赋予了第二层次整合的概念,通过这两个层次的整合,能更好的服务于多角度的评价标准和实现多维的评价目标,更加有效地推进内控完善和提升内控评价报告的质量。

Study on the Integration of Internal Control Evaluation

In order to give full play to the role of internal control evaluation,and try to save the cost of internal control evaluation,four kinds of internal control evaluation,including purposes of financial statements audit,self-perfect,self-disclose and internal control audit,shall be performed integrately.According to the connotation and collaboration needs of the different internal control evaluation embodied in specific evaluation activities,this paper puts forward internal and external subject integration wit...