Enterprise Internal Control Assessment in Risk Management Perspective

被引：0

作者：

Zhang Yao ^{[1
]}

Guo Xue-meng ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

来源：

2012 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING | 2012年

关键词：

internal control assessment framework; risk management; fuzzy analysis method; CONTROL DEFICIENCIES; SARBANES-OXLEY; SOX;

D O I：

暂无

中图分类号：

C93 [管理学]; O22 [运筹学];

学科分类号：

070105 ; 12 ; 1201 ; 1202 ; 120202 ;

摘要：

With the Enterprise Internal Control Guidelines issued by the Chinese government, enterprise internal control assessment became a focus. This paper selects 471 specially treated enterprises as case samples for analysis and makes enterprise internal control assessment framework which contains 4 primary indexes, 18 secondary indexes and 75 specific indexes. Based on internal control assessment framework, this paper also uses fuzzy analysis method to evaluate 233 manufacturing enterprises' internal control operating situations and makes some useful conclusions.

引用

页码：565 / 571

页数：7

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