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本文讨论了国内电信运营商实施内控的成效与不足;从优化内控流程设计;重视内控执行与成本效益性;加强内控评价,提高内审独立性;塑造内控持续改进企业文化等方面提出了优化改进措施。旨在引起国内电信运营商对内控优化改进的重视。
This article discusses the domestic and foreign telecom operators to implement the effectiveness of internal control and inadequate; from the optimization of internal control process design; emphasis on the implementation of internal control and cost-effectiveness; strengthen internal control evaluation, to improve the independence of internal audit; shaping internal control continuous improvement of corporate culture and other aspects of the optimization and improvement Measures. Aimed at causing domestic telecom operators to optimize the internal control attention.