The Evaluation Guide for Enterprise Internal Control” specifies how companies should prepare their self-assessments. The guide covers:

  1. General evaluation principles
  2. What to look for when evaluating internal controls
  3. Internal control evaluation procedures
  4. Recognizing internal control deficiencies
  5. Publishing the China SOX self-assessment

This PDF is from China's Ministry of Finance, a sponsor of the Basic Standard for Enterprise Internal Control.

application/pdf iconChina SOX internal control assessment guide