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一、内部控制的概念和作用内部控制,一般指各级管理部门在本单位、本部门内部因分工而产生的相互制约、相互联系的基础上,采取一系列具有控制作用的方法、措施和程序,并即时以规范化、系统化、制度化,由此所形成的一整套严密的控制机制,也称为内部控制系统。从财务审计的角度来看,内部控制在一定程度上是为了规范本单位内部行为是否合规、保证财务报告的可靠性,以及为了加强经营管理,提高经营效率,保护财产安全而设置的一系列政策和程序文件,它
I. The Concept and Function of Internal Control Internal control generally refers to a series of methods, measures and procedures with controlling functions on the basis of mutual restriction and interconnection generated by the division of labor within the unit and the department at all levels of management. , And immediately standardized, systematic and institutionalized, resulting from the formation of a rigorous control mechanism, also known as the internal control system. From the financial audit point of view, internal control to a certain extent in order to regulate compliance with the internal behavior of the unit to ensure the reliability of financial reporting, as well as in order to strengthen management, improve operational efficiency, protection of property safety set a series of Policy and procedures document it