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内部控制制度是现代企业管理的重要手段之一,而审计评价企业的内控制度,则是现代审计工作的一项重要内容。商业银行的内控制度商业银行内控制度是指为了维护国家财产的完整性,为了实现一定的经营目标和确保结算、信贷、存款、国际汇兑等业务和会计记录、核算的正确性与可靠性,以及对各项经济活动进行综合计划、控制、监督、考核而制订的相互联系、相互制约、相互促进的制度、措施和方法。根据不同标准,商业银行内控制度可作两种基本分类,一是按其与会计数据的关系的不同可分为内部会计制度和内部管理制度,二是依其控制方式不同可分为预防性内控制度和察觉性内控制度。
The internal control system is one of the most important means of modern enterprise management. Auditing and evaluating the internal control system of an enterprise is an important part of modern auditing work. The Internal Control System of Commercial Banks The internal control system of commercial banks refers to the correctness and reliability of accounting in order to safeguard the integrity of state property, to achieve certain business objectives and to ensure the business and accounting records of settlement, credit, deposits, international exchange, etc., and To carry out comprehensive planning, control, supervision and assessment of various economic activities, and to establish interrelated, mutually restrictive and mutually reinforcing systems, measures and methods. According to different standards, the internal control system of commercial banks can be divided into two basic categories, one is divided into internal accounting system and internal management system according to their different relationship with the accounting data, the other is based on the different control methods can be divided into preventive internal control System and perceived internal control system.