完善基于公司治理的内部控制（Perfect internal control based on Corporate Governance）.docVIP

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完善基于公司治理的内部控制（Perfect internal control based on Corporate Governance）.doc

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完善基于公司治理的内部控制（Perfect internal control based on Corporate Governance）

完善基于公司治理的内部控制（Perfect internal control based on Corporate Governance） Perfect internal control based on Corporate Governance I. definition of internal control The United States COSO in September 1992 published the guidance of internal control practice of programmatic document internal control integrated framework pointed out: the internal control is affected by the board of directors of the enterprise ? effect of management and other employees, for the purpose to get: (1) the management efficiency and effect; (2) the reliability of financial reporting; (3) follow the appropriate regulations and targets to provide #65377 a reasonable assurance; Internal controls include five major control systems: control environment, risk assessment, control activities, information and communication, and monitoring. Control environment is the atmosphere of a unit. It includes the honesty and professional ethics of employees, the competence of employees, the participation of the board of directors and the board of supervisors, the organization, the rights and responsibilities, etc.. Risk assessment refers to the analysis of relevant risks identified for its purpose, from changes in the operating environment, employment of new employees, application of new technologies, restructuring of enterprises, adoption of new accounting methods, and so on. Control activities refer to policies and procedures necessary to ensure that the objectives of the unit are met with the necessary steps taken to identify the risks. It includes performance evaluation, information processing control, physical control, job separation and so on. Information and communication are information, systems, methods, and records related to financial reporting objectives, identifying and recording all effective business transactions. Monitoring refers to the process of evaluating the quality of internal controls, i.e., the evaluation of internal controls, operations, and improvement activities. The first level is the man