控制达人.pdf

Effective Control Designer 控制达人 Internal Audit Services 内审部 Table of Content • Theory of control 控制理论入门 • Good control? Bad control? 好控制与坏控制 • Roadmap to design effective control 设计思路 • Control tools kit 最常用控制工具介绍 • Where to deploy controls 控制点的设置 Theory of Control • What is control … ? 什么是控制？ – Control is not a thing standing alone 控制不是孤立存在的 – Control connects to objective and risk 控制与目标和风险相关 Objective Risk Control Example • You are in Shenzhen and have a car. 你在深圳并且拥有一辆车。 Other equipments and facilities… 其他设备和工具。。。 Theory of Control • Let’s abstract above with a model 抽象成理论模型模型 – COSO Cube Model Objectives 目标 Controls for mitigation 降低风险的控制 行为 Risks 风险 All Business Units or Processes 任何业务单位 Control Operation 或流程 Control “Assets”Control “Assets” Framework 控制运作的框架环境 COSO Internal Control Components COSO Triangle I n f o r m a g t i n o i