GCS和CCSA介绍.pptVIP

PepsiCo Global Control Standard (GCS)百事全球控制标准 What is GCS?全球控制标准是什么? The Global Control Standard 百事全球控制标准Five Internal Control Components 内部控制要素 风险评估 Risk Assessment (RA) 识别并分析与目标实现相关的风险，构成流程和控制风险管理的基础控制活动 The identification and analysis of relevant risks to the achievement of the objectives, forming a basis of determining how process and control risks should be managed The Global Control Standard 百事全球控制标准Five Internal Control Components五个内部控制要素 业务控制活动 Business Control Activities (CA) 所有职能部门和所有组织等级发生的程序，由百事公司相关政策管辖，以解决业务目标实现过程中的风险 Procedures which occur across all functions and throu