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现今企业国际化的趋势要求企业加强内部控制,我国新颁布的内部控制评价指引为企业检查并完善内部控制体系提供规范化的指导,同时,企业也面临如何理解并全面贯彻评价指引各项要求的挑战。内部控制评价在控制企业经营风险中起到关键作用,企业将面临评价内容、程序、人员及认定等方面的挑战,对此应采取全面的内部控制评价,建立评价部门并配备胜任的评价人员,制定内部控制缺陷认定标准,编制规范的评价报告等措施。
The current internationalization of enterprises requires enterprises to strengthen internal control. The newly promulgated guidelines for evaluation of internal control provide standardized guidance for enterprises to inspect and improve the internal control system. Meanwhile, enterprises also face the challenge of understanding and fully implementing the requirements of the evaluation guidelines . The evaluation of internal control plays a key role in controlling the business risk of the enterprise. The enterprise will face the challenge of evaluating the content, procedure, personnel and certification. In this regard, the evaluation of internal control should be taken and the evaluation department should be established and equipped with competent evaluation personnel. Formulate standards for determining internal control defects and formulate standardized evaluation reports.