Limitations of internal control

 Integration of the limitations of internal control after years of changes
, now has more advanced and complete version, and internal control but there is a lot of limitations.
First: To evaluate the effectiveness of internal control standards are too subjective. According to COSO report, the effectiveness of internal control depends on three types of internal control objectives or degree of realization of the five control elements. but the evaluation criteria are essentially subjective judgments. In fact, the effectiveness of internal control of an enterprise can market through its objective performance reflected, for example, the value of the enterprise market, customer satisfaction, continuous growth in profitability, etc..
Second:. the internal control system of accounting and auditing of the color too, considering the existing and micro enterprises, or risk-averse do more business development and business platform and has little to prevent the risks are passive, lack initiative. Therefore, since there are many companies believe that internal control is what accountants and financial executives.
international enterprise quality, safety, environment, 6S, Sigma consulting and training systems such as marketing center certification: Liquan Cheng, direct dial: Zero One Zero - Triple qi Lu Wu Stanford Ba II Zero One Zero transfer land, QQ Triple Nine Nine One One Nine One One Miss Ng. Beijing Quality Management Consulting Company consultancy and certification company quality, environment, safety and other international systems training, quality and environmental security software sales and full guidance, quality and safety and environment system certification consulting