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一、内部控制自我评价概述1、内部控制自我评价的含义。内部控制自我评价是指企业管理当局为及时、清楚掌握内部控制状况,提高内部控制质量,降低风险,定期或不定期地对内部控制系统或者内部控制子系统、控制活动中的具体环节等进行检测和分析,得出合理评价结果,形成内部控制自我评价报告的过程。2、内部控制自我评价的主体。内部控制自我评价由企业管理当局组织实施。《企业内部控制评价指引(征求意见稿)》第六条规定:“企业董事会及
I. Overview of self-evaluation of internal control 1. The meaning of self-evaluation of internal control. Self-evaluation of internal control means that the management of the enterprise tests the internal control system or internal control subsystem and the specific links in the control activities regularly or irregularly in a timely and clear grasp of the state of internal control, the improvement of the quality of internal control and the reduction of risks And analysis, come to reasonable evaluation results, the formation of internal control self-evaluation report process. 2, the main body of self-evaluation of internal control. Self-evaluation of internal control shall be organized and implemented by the enterprise management authority. ”Guidelines for Evaluation of Internal Control (Draft for Comments)“ Article 6 stipulates: ”The Board of Directors and