The Construction of Conceptual Framework of Enterprise Internal Control Evaluation Report

Abstract

In practice, although there is no doubt about the role of enterprise internal control, how to evaluate the effect of enterprise internal control and the auditability of internal control has always been a difficult problem that plagues the theoretical and practical circles. The problems existing in the construction and development of enterprise internal control, such as the information content problem in the enterprise internal control evaluation report, are largely due to the lack of the conceptual framework of enterprise internal control to guide the internal control theory of enterprises. Therefore, the establishment of a set of conceptual framework for the evaluation report of internal control of enterprises and a full understanding of its importance play an important role in solving the practical problems faced in the practice of internal control of enterprises and promoting the construction and development of internal control of enterprises. The construction of the conceptual framework of the internal control evaluation report of an enterprise should adopt the viewpoint of the essential starting point theory, learn from the experience in the construction of relevant conceptual frameworks, start from the concept of the conceptual framework, clarify the main users of the report and their common needs, and combine the functions of the internal control evaluation report. Then, determine the objectives of the internal control evaluation report. This paper proposes that the introduction of information quality characteristics, elements of internal control evaluation reports, and cost-benefit measurement concepts can achieve the preset goals of enterprise internal control evaluation reports.