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案例分析题一【分析提示】1.事项(1)中存在的问题有:①内部审计直接介入具体的业务运作,内部审计机构未保持独立性。②内部审计机构没有按照适当的程序和方法,对内部控制业务流程实施事前和事中监督检查。改进建议:①建立内部审计事前和事中监督的程序与办法,保持内部审计的独立性。②给内部审计机构提供与其职能相适应工作条件,确保内部审计机构依照法律规定和企业授权开展审计监督。③明确各部门在内部控制执行中的责任,区分
Case Analysis Question 1 Analysis tips 1. Matters (1) in the problems are: ① internal audit directly involved in the specific business operations, internal audit institutions did not maintain independence. ② The internal audit agency did not follow the appropriate procedures and methods for the implementation of internal control business processes in advance and things in the supervision and inspection. Suggestions for improvement: ① Establish procedures and methods for internal audit of audit in advance and in events to maintain the independence of internal audit. ② Providing internal audit institutions with working conditions that are appropriate to their functions and ensuring that the internal audit institutions carry out audit oversight in accordance with the provisions of laws and authorizations of the enterprises. ③ clear the responsibility of each department in the implementation of internal control, distinction