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以COSO制定的风险管理总体框架为理论依据,对河南省A粮食公司现行内部控制体系进行系统调查研究,发现该公司内部控制制度建设及执行中均存在问题。完善该公司内部控制需要在公司控制环境建设和风险管理水平上下工夫。
Based on the overall framework of risk management set by COSO, this paper conducts a systematic investigation of the current internal control system of A Grain Company in Henan Province and finds that there are problems in the construction and implementation of the internal control system of this company. Improve the company’s internal control needs to control the company’s environmental construction and risk management level.