Study on the construction and demonstration for index system of internal control evaluation

摘要

With regard to the development of internal controls, there is lack of an index system of internal control evaluation for listed company. This largely constrains the study progress of listed company's internal control evaluation. To indicates the necessity of construct internal control evaluation system incorporate with the present condition of internal control for listed companies. Then construct the internal control evaluation system which applicable for listed companies. Finally verify reliability and validity of the index system, use AHP to determine weights of each index.