内部控制管理手册概要.doc

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 目 录 1.前言·········································· 1 1.1概述········································ 1 1.1.1手册编制的意义和目的····················· 1 1.1.2内部控制目标····························· 1 1.1.3遵循的基本原则··························· 2 1.1.4内部控制依据的标准······················· 3 1.1.5手册的结构组成··························· 3 1.1.6手册的适用范围和管理··················· 5 1.2内部控制体系的组织架构、职责及权限········ 6 1.2.1目的···································· 6 1.2.2内部控制体系的组织架构·················· 6 1.2.3职责与权限······························ 8 1.3风险评估······························