First class indicator | Second class indicator | Index assignment instructions |
Reliability | Whether to disclose the CPA audit opinion on internal controls | No disclosure = 1, yes but not in detail = 3, detailed disclosure = 5 |
CPA audit opinion on the financial statements | Standard and unqualified = 5, unqualified with significant matters = 4, qualified report = 3, Inexpressible opinions = 2, negative opinions = 1 | |
Whether board of directors or management have statement on internal control report of authenticity | Yes = 5, no = 1 | |
Whether the accounting firm hired by companies change compared with last year | No = 5, yes = 1 | |
Correlation | The number of days from the date of annual report disclosure to the deadline | Use the method of equal interval assignment, the earliest = 5, followed 4, 3, 2, 1 |
There is not enough evidence to show the existence of internal control deficiencies of companies | Yes = 5, no = 1 | |
Is there any future plan of internal control construction problems and rectification plan? | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Is there any important activity to establish and improve internal controls carried out this year? | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Integrity | Ratio of independent directors | Use the method of equal interval assignment, the biggest = 5, followed 4, 3, 2, 1 |
Whether chairman or vice-chairman is also general manager | No = 5, yes = 1 | |
Whether to disclosure the internal control oversight | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Whether to disclosure the environment of internal control | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Whether to disclosure information and communication | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Whether to disclosure risk assessment | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Whether to disclosure control activities | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
The number of shareholders’ meeting(both annual and extraordinary general meeting of shareholders) | Use the method of equal interval assignment, the most = 5, followed 4, 3, 2, 1 | |
Whether to set internal audit department | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 | |
Whether to establish the internal control institution | Yes = 5, no = 1 | |
Understandability | Whether to disclosure in the form of a separate report | Yes = 5, no = 1 |
Whether to use simple, clear graphic description to interpret relevant terminology and professional information | Yes and detailed = 5, yes but not in detail = 3, not at all = 1 |