企业内部控制设计是一项系统工程,合理的设计程序、方法及人员安排至关重要。笔者认为,企业进行内部控制设计,应当在对企业内部控制系统进行分解的基础上,遵循自上而下的设计程序、风险导向的设计方法及相互协调配合的人员安排。一、分解企业内部控制系统进行内部控制设计,首先需要对内 Enterprise internal control design is a systematic project, reasonable design process, methods and staffing is essential. The author believes that the internal control design of enterprises should be based on the decomposition of the internal control system, follow the top-down design process, risk-oriented design and coordination of staff arrangements. First, decomposition of internal control system for internal control design, the first need for internal