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企业内部控制自我评价和外部审计是两类评价业内部控制有效性的重要方式。内部控制自我评价是指企业定期或不定期地对自身内部控制系统的有效性及其实施效率和效果进行评估,以期能更好地实现内部控制的目标。企业内部控制自我评价体系是评价内部控制有效性的重要基础,因其能紧密结合企业管理机,能够使企业通过自我监督和改进,促进内部控制与管理机制的优化和调整,进而提升企业的抗风险能力。本文通过对企业内部控制自我评价体系构建的分析,对内部控制自我评价体系的设计原则和构建方法进行了探讨,旨在完善内部控制自我评价体系,不断增强企业管理及控制的力度,提升企业抵抗风险的能力,促进企业稳健发展。
Self-evaluation of enterprise internal control and external audit are two important ways to evaluate the effectiveness of internal control. Self-evaluation of internal control means that the enterprise regularly or irregularly evaluates the effectiveness of its own internal control system and the efficiency and effectiveness of its implementation in order to better achieve the goal of internal control. The self-evaluation system of internal control of an enterprise is an important basis for evaluating the effectiveness of internal control. Because it can closely integrate with the enterprise management machine, it can enable enterprises to optimize and adjust the internal control and management mechanism through self-supervision and improvement so as to further enhance their anti- Risk ability. Based on the analysis of the construction of self-evaluation system of internal control, this paper discusses the design principles and construction methods of self-evaluation system of internal control, aiming at perfecting the self-evaluation system of internal control, enhancing the management and control of the enterprise and enhancing the enterprise resistance Risk ability to promote the steady development of enterprises.