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内部控制受到企业管理层及其员工的影响,是一个过程。其构成要素主要有控制环境、评估风险、控制活动和监督等。近几年通信行业根据自身的实际情况,建立了一套对所有业务、场所都适用的内部控制制度体系。
Internal control by the business management and its employees, is a process. Its components mainly include the control environment, risk assessment, control activities and supervision. In recent years, the telecommunications industry has set up a set of internal control system applicable to all businesses and places according to its own actual conditions.