关键词: 人本因素, 内部控制有效性, 内部控制评价, WSR系统方法论

Abstract: Many cases of internal control failure in enterprises show that, people-oriented factors play an important role in internal control. According to the Wuli (W) [regularities on objective phenomena]-Shili (S) [ways of seeing and doing]-Renli (R) [principles underlying human inter relations] system methodology, this paper analyzes and points out the people-oriented factors in the internal control of enterprises, mainly reflected in the following aspects: (1) The board of directors and the enterprise management should have a consistent recognition of internal control; (2) The risk awareness, internal control and risk management of all employees should be effectively combined; (3) The personnel arrangement and job responsibilities for critical control and overall control should be reasonable; (4) the relationships between parties and groups that may be involved at each level of internal control should be clarified; (5) the internal audit personnel and internal control stakeholders should be mutually supportive and coordinative, etc. The results of empirical study and questionnaire survey show that the performance of people-oriented factors is positively correlated with the reliability of financial reports, which is strengthened with industrial competitiveness. Finally, this paper discusses the WSR three-dimensional index system which incorporates people-oriented factors into the internal control evaluation and introduces its practical application through a case study. This paper provides a decision-making reference for strengthening the people-oriented harmony of internal control in enterprises.

Key words: people-oriented factors, effectiveness of internal control, internal control evaluation, WSR system methodology