内控目标演变及其对内控评价方法的影响

内控目标的演变历程分为内部牵制、内部控制制度、内部控制结构和整合框架、风险管理框架阶段,内控评价方法相应出现了以主观判断为主的简易评价、以综合计分法为手段的详细评价和以风险控制为导向的风险基础评价。从评价方法的优劣比较来看,风险基础评价是未来内部控制评价的发展方向,但我国目前适宜采用以综合计分法为手段的详细评价,必须完善内部控制评价标准体系,才能保证详细评价法顺利实施,实现评价目标。

Internal Control Objectives Evolution and Its Influence on Internal Control Evaluation Method

The evolution of internal control objectives is divided into internal check,internal control system,internal control structure and integrated framework,the framework of risk management.Internal control evaluation method accordingly appears with simple evaluation which is subjective judgment dominated,detailed evaluation with the method of comprehensive scoring and risk-based evaluation oriented by risk control.From the comparison of evaluation method,risk-based assessment is the future development direction of internal control evaluation,but at present our country should adapt to the detailed evaluation with the method of comprehensive scoring.We must perfect the internal control evaluation standard system to ensure the smooth implementation of detailed evaluation method and realize the evaluation target.