内部控制十大漏洞（Ten major loopholes in internal control）.docVIP

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内部控制十大漏洞（Ten major loopholes in internal control）.doc

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内部控制十大漏洞（Ten major loopholes in internal control）

内部控制十大漏洞（Ten major loopholes in internal control） Ten vulnerabilities of internal control -- Li Ruoshan Internal control is the policies and procedures formulated by an enterprise to control its operational risks and achieve its operating objectives. Internal control can help enterprises achieve their goals, while reducing the risk to a reasonable extent, to ensure the safety of enterprise assets, and effectively prevent all kinds of fraud activities. The internal control authority Adrian Cadbury once said: the companys defeat sir are caused by the failure of internal control, which is from many business failures have been verified. From the real situation of China, internal control of enterprises is generally weak, the misappropriation, embezzlement or fraud of the property of the news also It is often seen. corporate assets and shareholder rights, should not protect, even to the enterprise caused the struggling cause catastrophic loss. In 2004, Cao, Sichuan Changhong APEX more than 3 billion 800 million yuan of bad loans, SKYWORTH Huang Hongsheng was arrested by the ICAC in Hongkong and many other cases, for many enterprises in China has sounded the alarm of internal control. The author of numerous internal control failures and internal control consulting work experience, summed up the ten common problems of internal control in our country, hope that the management staff warning, if wear. First, the cashier to receive bank statements, the preparation of bank balance adjustment sheet. The reason the issues included in one of the top ten concerns, because it is very common and serious consequences, but unfortunately, until today, there are still many units do not realize this problem, or even realize they underestimated the serious consequences not to regard it as right, it may cause. Separation of incompatible duties is a basic principle of internal control, usually requires the separation of incompatible duties including authorization and execution, execution and