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内部控制作为企业一个重要的战略过程以及一项必要的企业制度,对企业战略目标的实现以及具体经营活动具有举足轻重的作用。同时,内控过程的建立与明晰又在企业构建有效的内部控制框架中有着决定性的作用,本文从内控制度建立的背景,内控过程的流程以及风险应该对内部控制做了几点思考与说明。
As an important strategic process of an enterprise and a necessary enterprise system, internal control plays an important role in realizing the strategic goal of the enterprise as well as the specific business activities. At the same time, the establishment and clarification of the internal control process play a decisive role in the establishment of an effective internal control framework. This article from the internal control system to establish the background of the internal control process and risks should be made on the internal control of a few ponders and instructions.