What is the definition and function of internal control information disclosure?

1. The disclosure of internal control information refers to that the management authorities of listed companies evaluate the integrity, rationality and effectiveness of the company's internal control according to the internal control evaluation standards, and issue evaluation opinions in the form of reports for external information users.

Second, the role of internal control information disclosure

1. Disclosure of internal control information is a way for management authorities to release their fiduciary responsibilities. It is the responsibility of management to establish a sound and effective internal control system.

2. The disclosure of internal control information can improve the awareness of internal control of enterprise management authorities, thus attaching importance to the internal control of enterprises.

3. The disclosure of internal control information shows the obligation of senior managers to internal control, which can transmit the signal of enterprise control environment.

4. Enterprise management authorities can evaluate internal control and report to the outside world, which can improve the reliability of enterprise financial report and reduce the occurrence of fraud to a certain extent.

5. External users can obtain information from the disclosed internal control information that can not be provided by simple financial reports, thus helping information users to make decisions.