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随着企业宏观调控指引配套项目的实施,集团模式下内部构建调控体系成为上市公司以及中央企业都急需解决的问题。对内控评估体系的建立也随之成为企业构建中的重要环节。本文就某企业为案例,着重对集团模式下的企业内控评估体系样本的选择、评估工具的开发以及对将要评估的各方面的程序进行分析。在集团内部建立有效内控评估体系的过程是极其有必要的,这也是能够帮助企业及时发现缺陷的有效途径之一。
With the implementation of the macro-control guideline supporting projects, the internal construction and control system under the group mode has become an issue that needs urgent solutions for listed companies and central SOEs. The establishment of internal control evaluation system has become an important part of the construction of enterprises. In this paper, a case study of an enterprise focuses on the selection of samples of the corporate internal control evaluation system under group mode, the development of evaluation tools and the analysis of all aspects of the procedures to be evaluated. It is extremely necessary to establish an effective internal control evaluation system within the group, which is also an effective way to help enterprises find flaws in a timely manner.