企业内部控制模糊评审研究
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摘要
本文来源于交通部重点科技项目“交通审计内部控制制度评审方法研究”。其写作目的是通过对内部控制的评审方法的研究，应用模糊评价理论对内控评价量化，使内部控制评价准确且具有可操作性。由于这种评审方法的准确性与可操作性，会极大地减少制度基础的审计风险，因而该项内部控制模糊评审的研究对制度基础审计具有重要的意义；同时，这种内部控制模糊评审的方法能更加有利于企业内部控制改进和完善。
本文的内容分为四个的部分：第一部分分析了内部控制现有的评审方法的缺陷，内部控制评审包括三个方面的内容：内部控制健全性评价，内部控制符合性评价，内部控制综合性评价。每一个内容包括了解内部控制，记录内部控制与评价内部控制。目前内部控制健全性评价阶段常用的方法有调查表法、流程图法、文字表述法；内部控制执行性评价阶段常用的方法主要是调查表法。综合性内部控制评价是在上述两个评价的基础上进行评价。上述评价方法不足主要表现在，评价的语言模糊，不具备可操作性，依赖于评审人员的主观估计，准确性不够。
第二部分引进内部控制模糊评价理论。内部控制模糊评审用模糊数学评判的原理对内部控制制度进行评审，包括内部控制一级评判模型及原理与内部控制多级评判模型及原理；由于模糊数学方法使自然界和社会生活中的模糊性问题准确化，因而内部控制模糊评审理论使内部控制评价更准确。
第三部分对中国港湾建设集团第二航务工程局第五公司内部控制进行模糊评价研究。分析了五公司的内部控制，建立其内部控制因素集，应用模糊评审理论对其内部控制进行了评审。
第四部分结尾对内部控制模糊评价理论进行了总结。
应用内部控制模糊评价理论，本文对中港二航局五公司内部控制模糊评审研究；得出的结论是：内部控制的模糊评审关键在于指标体系建立的科学性，以及专家在确定内部控制权重与对具体内部控制评审时的客观性。
The dissertation comes from the important science & technology project of the Communication minister that is "study to internal control system assessment methods of communication audit ". The aim is to make appraisal and audit to internal system more accurate and more practicable by studying methods of internal control appraisal and using internal control system's fuzzy appraisal theory . Being accurate & practicable and subtracting audit basing on system's control risk ,the internal control system's fuzzy appraisal is of very important meaning to audit basing on system. At the same ,the method is more beneficial to form internal control system's improvement.
The dissertation includes four parts: the first part analyses the existing methods'defect. Appraisal to internal control system have three contents : assessing the whole of internal control, assessing the enforcement of internal control, synthesis assessment to internal control. Each content includes understanding internal control , recording it and assessing it. The existing methods in the stage of assessing the whole of internal control have internal control questionnaire, flowchart, and narrative. The usual method of assessing the enforcement of internal control is often internal control questionnaire. The synthesis assessment to internal control is a kind of method which is based on the on appraisal the above two stage. The defects of the above methods are vague and are not practicable . They rely on the auditor subjective evaluation ,which leads to no accuracy. Applying fuzzy appraisal theory, the dissertation assesses the 5th corporate's internal control system.
the second part introduces internal control system fuzzy appraisal theory; using fuzzy appraisal theory. Internal control fuzzy assessing is to apply fuzzy mathematics theory to evaluate internal control system, which includes one_time appraisal model and theory ,multiple_time appraisal model and theory .because fuzzy mathematics make fuzzy questions in nature accurate, internal control fuzzy assessing make internal control appraisal more accurate.
the third is to evaluate internal control system of the 5th corporate of the second navigational engineering bureau of China harbor engineering (group)
co(the 5th corporate) . The dissertation analyses its internal control system, and establishes evaluating internal control system factor set.
At last the theory is summarized. Applying to internal control fuzzy assessing theory, the dissertation studies the 5th corporate's internal control system . the conclusion is that the key to internal control fuzzy assessing is that the identifying internal control index is of science, and identifying weigh should be objective
本文的内容分为四个的部分：第一部分分析了内部控制现有的评审方法的缺陷，内部控制评审包括三个方面的内容：内部控制健全性评价，内部控制符合性评价，内部控制综合性评价。每一个内容包括了解内部控制，记录内部控制与评价内部控制。目前内部控制健全性评价阶段常用的方法有调查表法、流程图法、文字表述法；内部控制执行性评价阶段常用的方法主要是调查表法。综合性内部控制评价是在上述两个评价的基础上进行评价。上述评价方法不足主要表现在，评价的语言模糊，不具备可操作性，依赖于评审人员的主观估计，准确性不够。
第二部分引进内部控制模糊评价理论。内部控制模糊评审用模糊数学评判的原理对内部控制制度进行评审，包括内部控制一级评判模型及原理与内部控制多级评判模型及原理；由于模糊数学方法使自然界和社会生活中的模糊性问题准确化，因而内部控制模糊评审理论使内部控制评价更准确。
第三部分对中国港湾建设集团第二航务工程局第五公司内部控制进行模糊评价研究。分析了五公司的内部控制，建立其内部控制因素集，应用模糊评审理论对其内部控制进行了评审。
第四部分结尾对内部控制模糊评价理论进行了总结。
应用内部控制模糊评价理论，本文对中港二航局五公司内部控制模糊评审研究；得出的结论是：内部控制的模糊评审关键在于指标体系建立的科学性，以及专家在确定内部控制权重与对具体内部控制评审时的客观性。
The dissertation comes from the important science & technology project of the Communication minister that is "study to internal control system assessment methods of communication audit ". The aim is to make appraisal and audit to internal system more accurate and more practicable by studying methods of internal control appraisal and using internal control system's fuzzy appraisal theory . Being accurate & practicable and subtracting audit basing on system's control risk ,the internal control system's fuzzy appraisal is of very important meaning to audit basing on system. At the same ,the method is more beneficial to form internal control system's improvement.
The dissertation includes four parts: the first part analyses the existing methods'defect. Appraisal to internal control system have three contents : assessing the whole of internal control, assessing the enforcement of internal control, synthesis assessment to internal control. Each content includes understanding internal control , recording it and assessing it. The existing methods in the stage of assessing the whole of internal control have internal control questionnaire, flowchart, and narrative. The usual method of assessing the enforcement of internal control is often internal control questionnaire. The synthesis assessment to internal control is a kind of method which is based on the on appraisal the above two stage. The defects of the above methods are vague and are not practicable . They rely on the auditor subjective evaluation ,which leads to no accuracy. Applying fuzzy appraisal theory, the dissertation assesses the 5th corporate's internal control system.
the second part introduces internal control system fuzzy appraisal theory; using fuzzy appraisal theory. Internal control fuzzy assessing is to apply fuzzy mathematics theory to evaluate internal control system, which includes one_time appraisal model and theory ,multiple_time appraisal model and theory .because fuzzy mathematics make fuzzy questions in nature accurate, internal control fuzzy assessing make internal control appraisal more accurate.
the third is to evaluate internal control system of the 5th corporate of the second navigational engineering bureau of China harbor engineering (group)
co(the 5th corporate) . The dissertation analyses its internal control system, and establishes evaluating internal control system factor set.
At last the theory is summarized. Applying to internal control fuzzy assessing theory, the dissertation studies the 5th corporate's internal control system . the conclusion is that the key to internal control fuzzy assessing is that the identifying internal control index is of science, and identifying weigh should be objective
引文
[1]李凤鸣，王会金．审计技术方法[M]．北京：北京大学出版社2001
[2]吴立扬．模糊审计研究报告[A]．中国会计教授会秘书处．2002中国会计教授会论文集[C]．成都：西南财经大学出版社，(2002)．460-471页
[3]方向．内部控制系统评价[M]．北京：中国审计出版社，1995(3)．
[4]刘明辉．独立审计准则研究[M]．大连：东北财经大学出版社，1997(10)
[5]高文，田昆儒．建筑市场主体内部控制：一个亟待研究的课题[J]．科学与科学的技术管理2002(12)，
[6]陈关亭，李姝．中美内部控制评审准则比较[J]．审计研究2002(05)
[7]中国注册会计师协会．中国注册会计师独立审计准则汇编[S]．北京：中国财政经济出版社，2001．
[8]阎达五，杨有红．内部控制框架构建[J]．会计研究2001(2)．
[9]Committee of Sponsoring Organization of the Treadway Commission: Internal Control Integrated Framework[S]. 1992.
[10]李凤鸣．内部控制设计[M]．北京；经济管理出版社，1997
[11]徐政旦，朱荣恩．现代内部审计学[M]．北京：中国审计出版社，1997(1)
[12]朱荣恩．建立和完善内部控制的思考[J]．会计研究2001(1)
[13]阎金鄂，陈关亭．内部控制评价应用[M]．北京：中国人民大学出版社，1998．
[14]财政部会计师考试委员会办公室．审计[M]．北京：经济科学出版社2001．
[15]常大勇，张丽丽．经济管理中模糊数学方法[M]．北京：北京经济学院出版社，1995(10)
[16][日]水本雅晴．模糊数学及其应用[M]．北京：科学出版社，1986
[17]海浪，尹平．抽样审计的基本原理和方法[M]．北京：中国财政经济出版社，1990
[18]Auditor Standards Committee of AICPA,SEC, Regulation setter, Research Foundation of ILA,U.S.Sentencing Commission,etc[S].
[19]范炜，徐秀叶，娄依兴．模糊评价在构建企业内部控制中的应用[J]．杭州电子工业学院学报2002(06)
[20]Internal control: Elements of coordinated system and its Importance to Management and the Independent account[S], AICPA, 1949.
[21]刘玉廷．《内部会计控制规范》：新形式下加强单位内部会计监督的里程碑[J]．会计研究2001(9)．
[22]陈铃．内部会计控制规范—基本规范(试行)[J]．会计研究2001(6)
[23]Treadway Committee.Report of the National Commision On Fraudulent Financial Reporting[S].
[24]王华．新经济条件下企业的内部控制问题的探讨[J]．会计研究2001(8)．
[25]CAP No.29 scope of the Independent Auditor's Review of the Internal Control[S].
[26]陈志强，陆正洪．符合性测试概念探讨[J]．财务与会计2001(9)．
[27]AICPA affiliated Committee Auditor's Resporsibility. Report Conclutionsand Recommendations. 1978.SAS.No.30(1980),No.43(1982),No.48(1984)[S].
[28]ILA.SIAS,No.1:control:conceptsand Responsibilities,Altarnonetesprings.INC.1983[S].
[29]中国审计体系研究课题组．中国审计体系研究[M]．北京：中国审计出版社，1997．
[30]Terrance E.Deal &Allan. A.Kennedy. The Rites and Rituals of Corporate Life[M].Addision—Wesely Publishing Company Inc. 1982.
[28]李向阳．美国公司内部控制机制面临的难题[J]，国际经济评论，1997(9-10)．
[29]Internal control: Elements of coordinated system and its Importance to Management and the Independent account[S], AICPA, 1949.
[30]CAP No.29 scope of the Independent Auditor's Review of the Internal Control[S].
[31]Charles T. Homgren, George Forster and Srikant M.Datar. 2000. Cost Accounting, Prentice Hall[J].
[32]S.Ansari,Jan Bell,Tom Klammer and Carol Lawrence, Management Accounting:A Strategic Focus[J](Irwin, 1997),pp1—37.
[33]R.H.Garrison, Eric W. Noreen,G..Richard Chesley, and Raymond F. Carrol. 1999, Management Accounting (4th ed)[J],Irwin.
[34]Don. R.Hansen and Marranne M.Mowen. 1997.Cost Management: Accounting and Control(2nd ed.),South—west College Publishing[J].
[35]Auditor Standards Committee of AICPA,SEC, Regulation setter, Research Foundation of ILA,U.S.Sentencing Commission,etc[S].
[36]Treadway Committee. Report of the National Commision On Fraudulent Financial Reporting[S].
[37]AICPA affiliated Committee Auditor's Resporsibility. Report Conclutions and Recommendations. 1978.SAS.No.30(1980),No.43(1982),No.48(1984)[S].
[38]ILA.SIAS,No.1 :control:conceptsandResponsibilities,Altamonete prings. INC. 1983[S].
[39]方红星．内部控制 审计与组织效率[J]．会计研究2002(07)
[40]宋立．论审计中的内部控制评价[J]．山西统计2001(10)
[41]弓剑伟．审计中的内部控制评价[R]．中国财经报2000(6．15)
[42]王会杰．试论内部控制评价标准框架的建立[J]财经问题研究2002(07)
[43]潘秀丽．对内部控制若干问题的研究[J]．会计研究2002(07)
[44]杨沛栋．内部控制评价[J]．交通财会1995(11)
[2]吴立扬．模糊审计研究报告[A]．中国会计教授会秘书处．2002中国会计教授会论文集[C]．成都：西南财经大学出版社，(2002)．460-471页
[3]方向．内部控制系统评价[M]．北京：中国审计出版社，1995(3)．
[4]刘明辉．独立审计准则研究[M]．大连：东北财经大学出版社，1997(10)
[5]高文，田昆儒．建筑市场主体内部控制：一个亟待研究的课题[J]．科学与科学的技术管理2002(12)，
[6]陈关亭，李姝．中美内部控制评审准则比较[J]．审计研究2002(05)
[7]中国注册会计师协会．中国注册会计师独立审计准则汇编[S]．北京：中国财政经济出版社，2001．
[8]阎达五，杨有红．内部控制框架构建[J]．会计研究2001(2)．
[9]Committee of Sponsoring Organization of the Treadway Commission: Internal Control Integrated Framework[S]. 1992.
[10]李凤鸣．内部控制设计[M]．北京；经济管理出版社，1997
[11]徐政旦，朱荣恩．现代内部审计学[M]．北京：中国审计出版社，1997(1)
[12]朱荣恩．建立和完善内部控制的思考[J]．会计研究2001(1)
[13]阎金鄂，陈关亭．内部控制评价应用[M]．北京：中国人民大学出版社，1998．
[14]财政部会计师考试委员会办公室．审计[M]．北京：经济科学出版社2001．
[15]常大勇，张丽丽．经济管理中模糊数学方法[M]．北京：北京经济学院出版社，1995(10)
[16][日]水本雅晴．模糊数学及其应用[M]．北京：科学出版社，1986
[17]海浪，尹平．抽样审计的基本原理和方法[M]．北京：中国财政经济出版社，1990
[18]Auditor Standards Committee of AICPA,SEC, Regulation setter, Research Foundation of ILA,U.S.Sentencing Commission,etc[S].
[19]范炜，徐秀叶，娄依兴．模糊评价在构建企业内部控制中的应用[J]．杭州电子工业学院学报2002(06)
[20]Internal control: Elements of coordinated system and its Importance to Management and the Independent account[S], AICPA, 1949.
[21]刘玉廷．《内部会计控制规范》：新形式下加强单位内部会计监督的里程碑[J]．会计研究2001(9)．
[22]陈铃．内部会计控制规范—基本规范(试行)[J]．会计研究2001(6)
[23]Treadway Committee.Report of the National Commision On Fraudulent Financial Reporting[S].
[24]王华．新经济条件下企业的内部控制问题的探讨[J]．会计研究2001(8)．
[25]CAP No.29 scope of the Independent Auditor's Review of the Internal Control[S].
[26]陈志强，陆正洪．符合性测试概念探讨[J]．财务与会计2001(9)．
[27]AICPA affiliated Committee Auditor's Resporsibility. Report Conclutionsand Recommendations. 1978.SAS.No.30(1980),No.43(1982),No.48(1984)[S].
[28]ILA.SIAS,No.1:control:conceptsand Responsibilities,Altarnonetesprings.INC.1983[S].
[29]中国审计体系研究课题组．中国审计体系研究[M]．北京：中国审计出版社，1997．
[30]Terrance E.Deal &Allan. A.Kennedy. The Rites and Rituals of Corporate Life[M].Addision—Wesely Publishing Company Inc. 1982.
[28]李向阳．美国公司内部控制机制面临的难题[J]，国际经济评论，1997(9-10)．
[29]Internal control: Elements of coordinated system and its Importance to Management and the Independent account[S], AICPA, 1949.
[30]CAP No.29 scope of the Independent Auditor's Review of the Internal Control[S].
[31]Charles T. Homgren, George Forster and Srikant M.Datar. 2000. Cost Accounting, Prentice Hall[J].
[32]S.Ansari,Jan Bell,Tom Klammer and Carol Lawrence, Management Accounting:A Strategic Focus[J](Irwin, 1997),pp1—37.
[33]R.H.Garrison, Eric W. Noreen,G..Richard Chesley, and Raymond F. Carrol. 1999, Management Accounting (4th ed)[J],Irwin.
[34]Don. R.Hansen and Marranne M.Mowen. 1997.Cost Management: Accounting and Control(2nd ed.),South—west College Publishing[J].
[35]Auditor Standards Committee of AICPA,SEC, Regulation setter, Research Foundation of ILA,U.S.Sentencing Commission,etc[S].
[36]Treadway Committee. Report of the National Commision On Fraudulent Financial Reporting[S].
[37]AICPA affiliated Committee Auditor's Resporsibility. Report Conclutions and Recommendations. 1978.SAS.No.30(1980),No.43(1982),No.48(1984)[S].
[38]ILA.SIAS,No.1 :control:conceptsandResponsibilities,Altamonete prings. INC. 1983[S].
[39]方红星．内部控制 审计与组织效率[J]．会计研究2002(07)
[40]宋立．论审计中的内部控制评价[J]．山西统计2001(10)
[41]弓剑伟．审计中的内部控制评价[R]．中国财经报2000(6．15)
[42]王会杰．试论内部控制评价标准框架的建立[J]财经问题研究2002(07)
[43]潘秀丽．对内部控制若干问题的研究[J]．会计研究2002(07)
[44]杨沛栋．内部控制评价[J]．交通财会1995(11)