Li Ming-Xin
The Research Centre on the Development of Enterprises in Xinjiang, Xinjiang University of Finance and Economics, Urumqi, Xinjiang, 830012, China
Jiang Xi-Min
Xinjiang University of Finance and Economics, Urumqi, Xinjiang, 830012, China
Wang Ran
School of Management, Jiangsu University, Zhenjiang, Jiangsu, 212013, China
Zhang Tong-Jian
School of Management, Jiangsu University, Zhenjiang, Jiangsu, 212013, China
ABSTRACT
Being one of strategic emerging industries, biotechnology industry includes lots of biological SMEs in Xinjiang. But there existed internal control evaluation problems especially in Xinjiangs biological SMEs according to laws, regulations, rules and policies. Such problems include unclear internal control evaluation objectives, inappropriate internal control evaluation subjects, simple internal control evaluation methods, insufficient internal control information disclosure and negative internal control evaluation attitude. Numerous references are related to internal control evaluation from the aspect of VBR, external view, internal Control Self-assessment (CSA) and commercial banks. So internal control evaluation index system consists of first-grade index, second-grade index and third-grade index so as to analyze and examine internal control evaluation mechanism. Finally, the corresponding measures are given to solve the present internal control evaluation problems in Xinjiang biotech SMEs.
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How to cite this article
Li Ming-Xin, Jiang Xi-Min, Wang Ran and Zhang Tong-Jian, 2013. Internal Control Evaluation Problems and Solutions-A Case Study of Xinjiang Biological SMEs. Information Technology Journal, 12: 6335-6339.
DOI: 10.3923/itj.2013.6335.6339
URL: https://scialert.net/abstract/?doi=itj.2013.6335.6339
DOI: 10.3923/itj.2013.6335.6339
URL: https://scialert.net/abstract/?doi=itj.2013.6335.6339
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