内部控制是一个动态的过程,这就需要在实践中及时总结经验,持续优化内部控制体系,形成一个良性循环。笔者曾参与某内控项目工作,在此总结内控体系建设的经验技巧,与大家分享。一、内控缺陷归类与重要性认定技巧1.设计缺陷与运行缺陷归类按照内控评价指引的要求,内 Internal control is a dynamic process, which requires the timely summarization of experiences in practice and the continuous optimization of the internal control system to form a virtuous circle. I have been involved in an internal control project, summarize the experience and skills of the internal control system, to share with you. First, the classification of internal control defects and the importance of skills identified 1. Design flaws and operating defects in accordance with the guidelines of the internal control evaluation requirements, within