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财政部发布的《关于开展行政事业单位内部控制基础性评价工作的通知》(财会[2016]11号)要求各地区、各单位2016年下半年做好内控的基础性评价工作。笔者认为,行政事业单位内控基础性评价工作应做到三要,即要:摸清底数、操作简便、查缺补漏。(一)摸清底数这次开展内部控制基础性评价要求之一就是对单位内控目前的基础现状摸清底数。内控管理部门应做到:一是重视摸底。二是摸底要真实。三是摸底
The Notice on Carrying Out the Basic Evaluation of Internal Control of Administrative Institutions promulgated by the Ministry of Finance (Cai Kuai [2016] No. 11) requires all regions and units to do a good job in the basic evaluation of internal control in the second half of 2016. The author believes that the basic internal control assessment of administrative institutions should be done three things, namely: to find out the bottom, easy to operate, missing gaps. (A) find out the bottom The basic requirements of internal control to carry out one of the requirements is to find out the current basic situation of internal control unit. Internal control management should do: First, pay attention to thoroughly. The second is to know the truth. Third, thoroughly