审计人员视角下企业内部控制的效果评价--基于问卷调查及分析

摘要

In recent years,much attention has been paid to the internal control of enterprises,and various internal control of enterprises were built under the guide of the state,but the effect of internal control has been controversial.At present,for the implementation of enterprise internal control effect is still not forming a unified point of view,and also practice is still in the exploratory stage to improve its path.To solve these problems,in this paper,through the questionnaire form,from the Angle of audit personnel,professional,objective analysis of the relationship between internal control and enter-prise were processed,and specific implementation of our country enterprise internal control system was introduced,and the corresponding feasible suggestion according to actual situation was given.%近些年，企业内部控制备受关注，各个企业在国家的引导下构建了内部控制系统，但是内部控制的实施效果到底如何却一直受到争议。目前，对于企业内部控制的实施效果仍未形成统一的观点，实务界对其改善路径也仍处于探索阶段。针对这些问题，通过调查问卷的形式，从审计人员的视角，专业、客观地分析内部控制与企业之间的关系，我国企业内部控制制度的具体实施效果如何，并根据实际情况给出相应可行的建议。