内部控制管理手册.docVIP

XXXXX 内部控制管理手册 编制：内控工作组 审核：内控管理委员会 批准：XXX 二O一六年十一月 1.3风险评估 1.3.1风险评估工作机制12 1.3.2风险评估流程···························· 13 1.3.3风险坐标图20 1.3.4风险应对21 2单位层面的内部控制··························· 23 2.1 决策议事机机制···························· 23 2.1.1内部机构设置··························· 24 2.1.2职责与权限····························· 27 2.2内控关键33 2.3岗位能力胜任与岗位培训34 2.4单位文化·································· 36 2.5财务体系·································· 36 2.6信息技术的运用···························· 38 3业务层面的内部控制··························· 40 3.1预算业务控制······························ 40 3.1.1综述···············