utsouthwestern风险与内部控制.ppt

Effectively Controlling Risk UT Southwestern General Compliance Training Effectively Controlling Risk In order to achieve the goals of providing the highest levels of medical education, biomedical research and patient care, UT Southwestern must have effective internal controls. There needs to be an appropriate balance between controls and risks is necessary to provide reasonable assurance that the medical center’s operations will be effective,efficient and in compliance with laws and regulations. Effectively Controlling Risk What is the purpose of this training? Why is it necessary? What is internal control? What are the components of internal control? Where can I learn more? Effectively Controlling RiskWhat is the purpose of this training? Provide employees with the training and tools to evaluate internal control at the activity, process and department levels. Two tools available to achieve this goal are the: Risk and Control Self-Assessment Guideline Risk Assessment and Control Activities Worksheet Effectively Controlling RiskWhy is it necessary? Highly publicized frauds at other public institutions have caused concerns among UT System and component administrators. What was determined to bethe problem? WEAK INTERNAL CONTROLS Effectively Controlling Risk What is internal control? Internal control is a process, effected by UT Southwestern’s governing board, administration, faculty, and staff, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: Effectiveness and efficiency of operations, Reliability of financial reporting, and Compliance with applicable laws and regulations. Effectively Controlling RiskInternal Control Process 5 Components Establish Control Environment Perform Risk Assessment Implement Control Activities Communicate Information Monitor Performance Internal Control ProcessEstablish Control Environment The control environment is the control consciousness of an organization. The contr