近几年,电信行业的发展和扩张是有目共睹的,企业规模的不断扩大,业务种类不断增加,在传统语音业务基础上发展起来的电信增值业务为企业带来了丰厚的利润。随着电信企业的发展,如何健全内控制度,通过加强营业稽核防控和规避经营风险,保证收入完整,是摆在企业面前的一个重要课题。 In recent years, the development and expansion of the telecom industry is obvious to all. The scale of enterprises is constantly expanding and the types of services are increasing. The telecom value-added services developed on the basis of traditional voice services have brought huge profits to the enterprises. With the development of telecom enterprises, how to perfect the internal control system and ensure revenue integrity by strengthening operational auditing prevention and control and avoiding operational risks are an important issue before the enterprises.