1.控制环境.docVIP

1.控制环境 Points of Focus重点 Description/Comments描述/评论 Control Environment: Management must set an appropriate “tone at the top” that positively influences the control consciousness of the Entity’s personnel. The control environment is the foundation for all other components of internal controls and provides discipline and structure. 控制环境：管理必须有一套合适的“管理基调”，能正面影响单位员工的控制意识。控制环境是基于所有内部控制因素的基础并提供纪律，建立架构。 Integrity and Ethical Values遵守法规与道德价值 Management must convey the message that integrity and ethical values cannot be compromised, and employees must receive and understand that message. Management must continually demonstrate, through words and actions, a commitment to high ethical standards. 管理必须传达这样的信息，遵守法规和道德价值标准是不能妥协的，雇员们必须接受并理解这个概念。管理理念必须持续明确地通过语言与行动表达出，并遵守高尚的道德标准。 Existence and implementation of codes of conduct and other policies regarding acceptable business practice, conflicts of interest, or expected standards of ethical and moral behavior. 关于可接受的商业操作、利益冲突，或者大众的道德行为标准的操作性法规及其他条例的存在与执行。 For example, consider whether: 例如，是否考虑到： Codes are comprehensive, addressing conflicts of interest, illegal or other improper payments, anticompetitive guidelines, and insider trading. 法案是综合性的，涵盖利益冲突，不合法的或其他不合理的支付行为，反竞争指导，和内部交易等。 Codes are periodically acknowledged by all employees. 法案要定期的让所有员工都知道。 Employees understand what behavior is acceptable or unacceptable, and know what to do if they encounter improper behavior. 雇员理解哪些行为是可以接受哪些是不能接受的，并且知道遇到不合适的行为时该如何处理。 If a written code of conduct does not exist, the management culture emphasizes the importance of integrity and ethical behavior. This may be communicated orally in staff meetings, in on-on-one interface, or by example when dealing with day-to-day activities. 如果没有可以执行的成文法案，管理文化强调道德标准与行为约束的重要性。可以通过员工会议交流给大家，或者一对一交流，也可以在处理日常行为时，设立标准与榜样。  Points of Focus重点 Description/Comments描述/评论 Establishment of the “tone at the top” – including explicit moral guidance about what is right and wrong – and extent of its co