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2012年是我国上市公司全面推进企业内部控制规范体系建设的一年,众多上市公司根据相关要求开展了内部控制规范体系的建设,进行自我评价并出具评价报告。在评价的过程中,内部控制缺陷的认定和披露是监管部门和企业共同关注的重点。根据《企业内部控制评价指引》的要求,企业应编制内部控制评价报告,并披露“内部控制缺陷及其认定情况”。但在实际工作中,内部控制缺陷认定标准
In 2012, the listed company in our country comprehensively pushed forward the construction of the standard system for internal control of enterprises. Many listed companies carried out the construction of the system of internal control norms in accordance with the relevant requirements and conducted self-evaluation and issued evaluation reports. In the process of evaluation, the identification and disclosure of internal control defects are the common concerns of regulators and enterprises. According to the requirements of “Guidelines for the Evaluation of Internal Control”, the enterprise shall compile the internal control evaluation report and disclose “the defects of internal control and its determination”. However, in actual work, the internal control defects identified standards