Study on the Evaluation of Internal Control

The evaluation of internal control is an important step in business management for managers and the study and evaluation of internal control have become a key part in audit practice. This thesis starts from the examples of the evaluation of internal control of a company, puts forward its flexible rules, holds that the efficiency of internal control lies in the profession judgment of evaluators (usually auditors or other supervisors), which, however, is developed not from internal control but from subjective cultivation, constructs several examples of internal control and finally comes to the conclusion that the efficiency of internal control is a process revealed by evaluator's professional abilities based on the flexible rules.