Visual Display Method of Enterprise Internal Control Information Based on Cluster Analysis Algorithm

Table 1

Evolution of internal control elements of enterprises.

Development stage	Specific stage	Number of elements	Specific elements
Embryonic internal control period	Internal check	Single element	Internal containment
Audit technology oriented internal control period	Internal accounting control stage	One element	Accounting control
	Internal control system stage	Two elements	Accounting control and management control
	Internal control structure stage	Three elements	Control environment, accounting system and control procedure
Management oriented internal control period	Internal control framework stage	Five elements	Control environment, risk assessment, control activities, information and communication, internal supervision
	Risk management framework stage	Eight elements	Internal environment, goal setting, transaction identification, risk assessment, risk response, control activities, information and communication, monitoring
	New internal control framework stage	Five elements	Control environment, risk assessment, control activities, information and communication, monitoring