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</span>18757485959</p><p><span>傳真: </span>0574_</p><p><span>網(wǎng)址: </span>http://www.nbzw-accounting.com</p><p><span>手機(jī): </span>0574-87875715</p><p><span>地址: </span>新天地東區(qū)12幢51號(hào)（10-6）</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="3nrdxel" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="vu8prdf" class="box"><p><p style="text-indent:25px">內(nèi)部審計(jì)在內(nèi)部控制中的作用：1.提供管理咨詢與建議。內(nèi)部審計(jì)的職能從單純查錯(cuò)防弊的保護(hù)型職能向管理服務(wù)的建設(shè)型職能轉(zhuǎn)變，從檢查、監(jiān)督向分析、評(píng)價(jià)轉(zhuǎn)變。內(nèi)部審計(jì)人員除了要及時(shí)履行基本的審計(jì)職能以外，還應(yīng)該結(jié)合自己的專業(yè)知識(shí)就內(nèi)部控制中的薄弱或缺失環(huán)節(jié)向管理層提供改進(jìn)意見(jiàn)和改善措施，幫助管理層優(yōu)化內(nèi)控機(jī)制，促進(jìn)企業(yè)實(shí)現(xiàn)目標(biāo)。2.評(píng)價(jià)和評(píng)估內(nèi)部控制。一方面評(píng)價(jià)內(nèi)部控制系統(tǒng)的健全性，黃浦公司內(nèi)控體系建設(shè)企業(yè)。通過(guò)學(xué)習(xí)，了解企業(yè)內(nèi)部控制系統(tǒng)的功能，同時(shí)結(jié)合訪談、調(diào)查、抽樣等審計(jì)方法，評(píng)價(jià)控制系統(tǒng)的健全程度；另一方面評(píng)估內(nèi)部控制系統(tǒng)的執(zhí)行程度和有效性，黃浦公司內(nèi)控體系建設(shè)企業(yè)，黃浦公司內(nèi)控體系建設(shè)企業(yè)。通過(guò)對(duì)一些控制點(diǎn)的穿行測(cè)試，評(píng)價(jià)內(nèi)部控制系統(tǒng)在實(shí)際業(yè)務(wù)活動(dòng)中的執(zhí)行程度，了解內(nèi)部控制系統(tǒng)是否發(fā)揮作用、效果如何等問(wèn)題。內(nèi)控是內(nèi)部控制的簡(jiǎn)稱，指一般公司企業(yè)內(nèi)部的控制運(yùn)作。黃浦公司內(nèi)控體系建設(shè)企業(yè)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="黃浦公司內(nèi)控體系建設(shè)企業(yè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394161455078/127664.png"></div><p style="text-indent:25px">企業(yè)建立與實(shí)施內(nèi)部控制，應(yīng)當(dāng)遵循下列原則：（一）各方面性原則。內(nèi)部控制應(yīng)當(dāng)貫穿決策、執(zhí)行和監(jiān)督全過(guò)程，覆蓋企業(yè)及其所屬單位的各種業(yè)務(wù)和事項(xiàng)。（二）重要性原則。內(nèi)部控制應(yīng)當(dāng)在各方面控制的基礎(chǔ)上，關(guān)注重要業(yè)務(wù)事項(xiàng)和高風(fēng)險(xiǎn)領(lǐng)域。（三）制衡性原則。內(nèi)部控制應(yīng)當(dāng)在治理結(jié)構(gòu)、機(jī)構(gòu)設(shè)置及權(quán)責(zé)分配、業(yè)務(wù)流程等方面形成相互制約、相互監(jiān)督，同時(shí)兼顧運(yùn)營(yíng)效率。（四）適應(yīng)性原則。內(nèi)部控制應(yīng)當(dāng)與企業(yè)經(jīng)營(yíng)規(guī)模、業(yè)務(wù)范圍、競(jìng)爭(zhēng)狀況和風(fēng)險(xiǎn)水平等相適應(yīng)，并隨著情況的變化及時(shí)加以調(diào)整。（五）成本效益原則。內(nèi)部控制應(yīng)當(dāng)權(quán)衡實(shí)施成本與預(yù)期效益，以適當(dāng)?shù)某杀緦?shí)現(xiàn)有效控制。黃浦公司內(nèi)控體系建設(shè)企業(yè)內(nèi)部控制是建立相互制約的管理關(guān)系，目的是改善經(jīng)營(yíng)管理。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="黃浦公司內(nèi)控體系建設(shè)企業(yè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394116132813/7007478.png"></div><p style="text-indent:25px">風(fēng)險(xiǎn)管理，是企業(yè)組織面對(duì)經(jīng)營(yíng)中的風(fēng)險(xiǎn)采取的一系列管理措施。企業(yè)組織面臨的風(fēng)險(xiǎn)一般可以分為七大類，例如市場(chǎng)風(fēng)險(xiǎn)、操作風(fēng)險(xiǎn)等等。風(fēng)險(xiǎn)既可以來(lái)自外部也可以來(lái)自內(nèi)部。內(nèi)控不嚴(yán)也能產(chǎn)生舞弊風(fēng)險(xiǎn)。內(nèi)控的范疇較小，合規(guī)的范疇要大些，風(fēng)險(xiǎn)管理的范疇更大。不是所有流程的所有環(huán)節(jié)都要有內(nèi)控節(jié)點(diǎn)，而所有流程都要符合合規(guī)要求。而風(fēng)險(xiǎn)對(duì)企業(yè)組織來(lái)說(shuō)，更具有復(fù)雜性和不可控性，尤其是外部風(fēng)險(xiǎn)。風(fēng)險(xiǎn)的范疇相對(duì)合規(guī)更大，合規(guī)風(fēng)險(xiǎn)就是眾多風(fēng)險(xiǎn)中的一種。狹義地看，合規(guī)包含內(nèi)控，風(fēng)險(xiǎn)管理又包含合規(guī)管理。</p><p style="text-indent:25px">健全內(nèi)部控制制度，建立良好的內(nèi)控環(huán)境：企業(yè)內(nèi)部控制是內(nèi)部審計(jì)機(jī)構(gòu)開展內(nèi)部審計(jì)工作的基礎(chǔ)，在執(zhí)行審計(jì)作業(yè)時(shí)，需要對(duì)相關(guān)的內(nèi)部控制進(jìn)行充分的了解，內(nèi)部控制執(zhí)行得越好，內(nèi)部審計(jì)就開展得越好。因此，一方面應(yīng)該建立健全企業(yè)內(nèi)部控制，加強(qiáng)內(nèi)部控制的組織與實(shí)施，注重內(nèi)控環(huán)境的培育，為內(nèi)部審計(jì)創(chuàng)造良好的內(nèi)部環(huán)境，奠定良好的制度基礎(chǔ)；另一方面應(yīng)該通過(guò)加大企業(yè)改變力度，建立現(xiàn)代企業(yè)制度，完善法人治理結(jié)構(gòu)，提倡和營(yíng)造內(nèi)控文化，充分發(fā)揮內(nèi)部審計(jì)的作用；第三應(yīng)該結(jié)合本單位生產(chǎn)經(jīng)營(yíng)的特點(diǎn)及管理要求，制定一套行之有效的約束與激勵(lì)機(jī)制，使企業(yè)“有章可循”，同時(shí)結(jié)合有效的約束與激勵(lì)機(jī)制，將工作落到實(shí)處。被審核單位管理層應(yīng)當(dāng)就內(nèi)部控制的有效性提供書面認(rèn)定。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="黃浦公司內(nèi)控體系建設(shè)企業(yè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393806093750/29435.png"></div><p style="text-indent:25px">內(nèi)部審計(jì)是企業(yè)為保證目標(biāo)的失信，在企業(yè)內(nèi)部通過(guò)審查和評(píng)價(jià)自身經(jīng)營(yíng)活動(dòng)、財(cái)務(wù)行為、內(nèi)部控制等的合法、適當(dāng)、有效而開展的**的監(jiān)督評(píng)價(jià)活動(dòng)。內(nèi)部審計(jì)是企業(yè)治理的薩達(dá)基石之一，是內(nèi)部控制的重要組成內(nèi)容，是內(nèi)部控制五要素中監(jiān)督的重要手段，相應(yīng)地，內(nèi)部控制是內(nèi)部審計(jì)的工作對(duì)象之一，內(nèi)部控制需要內(nèi)部審計(jì)對(duì)其設(shè)計(jì)是否合理、執(zhí)行是否有效等方面進(jìn)行檢查反饋，從而實(shí)現(xiàn)自身的不斷完善和提高。內(nèi)部控制的目的是合理保證企業(yè)經(jīng)營(yíng)管理合法合規(guī)、資產(chǎn)安全、財(cái)務(wù)報(bào)告及相關(guān)信息真實(shí)完整，提高經(jīng)營(yíng)效率和效果，促進(jìn)企業(yè)實(shí)現(xiàn)發(fā)展戰(zhàn)略。企業(yè)內(nèi)部控制是內(nèi)部審計(jì)機(jī)構(gòu)開展內(nèi)部審計(jì)工作的基礎(chǔ)。黃浦公司內(nèi)控體系建設(shè)企業(yè)</p><p style="text-indent:25px">內(nèi)部審計(jì)可以評(píng)價(jià)內(nèi)部控制系統(tǒng)的健全性。黃浦公司內(nèi)控體系建設(shè)企業(yè)</p><p style="text-indent:25px">內(nèi)審?fù)岸藬U(kuò)展也是指審計(jì)范圍向制度制定、方案、流程和系統(tǒng)設(shè)計(jì)等的結(jié)果擴(kuò)展。內(nèi)控、合規(guī)、風(fēng)險(xiǎn)管理部門是要制定制度和政策的，如果內(nèi)審部門也參與制度和政策的制定，就失去了內(nèi)審的**性，也就很難發(fā)揮監(jiān)督職能，也就不容易或不愿意發(fā)現(xiàn)制度和政策制定中存在的問(wèn)題。實(shí)務(wù)中，還有很多企業(yè)組織把內(nèi)審與內(nèi)控、合規(guī)、風(fēng)險(xiǎn)管理放在一個(gè)部門，使內(nèi)審也參與到了具體操作；還有企業(yè)組織把內(nèi)審和紀(jì)檢、監(jiān)察放在一個(gè)部門，把監(jiān)督權(quán)和處罰權(quán)放在了一起。這也使對(duì)內(nèi)審不了解的人，分不清內(nèi)審與內(nèi)控、合規(guī)、風(fēng)險(xiǎn)管理、紀(jì)檢監(jiān)察的區(qū)別。不過(guò)，存在也有其合理性。把內(nèi)審與內(nèi)控、合規(guī)等部門放在一起，雖然喪失了一些內(nèi)審的**性，但也會(huì)使監(jiān)督和問(wèn)題整改之間的距離縮短，管理措施能夠更快落地。黃浦公司內(nèi)控體系建設(shè)企業(yè)</p></p><br /><p>文章來(lái)源地址: http://m.cdcfah.com/cp/3141705.html</p></div></div></div></div></div><div id="dxpht82" class="page-right twoColRt"><div id="nheli8k" class="box01 margin10 clearfix"><h3><a href="http://m.cdcfah.com/cp/">猜你喜歡</a></h3><div id="8t8damo" class="recomPic likePro"><a href="http://m.cdcfah.com/cp/814588.html"><div><img 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