A Study and Inspiration of the US Internal Control Evaluation System

The United States has set up an internal control evaluation system and carried out a dual evaluation system.The internal control evaluation system consists of Sarbanes-Oxley and PCAOB Norms.And the dual evaluation system includes company management internal evaluation system and the CPA,s revaluation to the management's report.The enforceable standard,together with the supervision and instruction of SEC and PCAOB,ensures the effective implement of the US internal control evaluation system successfully.Using the experiences of the U.S.A,this paper puts forward corresponding policies and suggestions based on China's current situation of constructing the enterprise internal control evaluation system in expectation to be helpful to its establishment and effective implement.