The best way to conference proceedings by Francis Academic Press

Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

A Comparative Study of the Theoretical Framework for Evaluating the Effectiveness of Internal Control between China and the United States

Download as PDF

DOI: 10.25236/issec.2019.032


Xuying Chen, Wenchuan Chen

Corresponding Author

Xuying Chen


Although our internal control system has been initially built, the ideas, connotations and elements of internal control have not been well developed in practice. Many enterprises do not realize the importance of internal control, which directly affects the implementation effect and process of the internal control system. Therefore, the author makes a comparative study on the theoretical framework of internal control effectiveness evaluation between China and the United States. In order to provide a theoretical basis for the quantitative evaluation of the effectiveness of internal control. After reviewing the development history of internal control between China and the United States, and conducting comparative research, it is believed that the primary task of strengthening the implementation of internal control is to strengthen the construction of "software" such as the control environment.


Internal Control, Effectiveness Evaluation, Theoretical Framework.