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内部控制是对影响企业目标实现的各种风险进行分析和控制,从而帮助企业实现目标的过程。内部监督是指对内部控制设计和运行的有效性进行评估的过程。内部监督既是内部控制的构成要素之一,同时又对内部控制的其他要素进行监控,是保障内部控制有效性的关键。有效的内部监督需要以风险导向为核心理念,实施风险导向的内部监督需要在明确风险归属的前提下,将风险评估与内部监督相联系,根据风险评估结果确定监督侧重点;同时,全面系统地识别和分析内部监督流程各环节的主要风险点,针对风险点设置关键控制点,实施相应的风险控制措施。
Internal control is the process of analyzing and controlling the various risks that affect the realization of an enterprise’s goals and thereby helping them achieve their goals. Internal supervision refers to the process of evaluating the effectiveness of internal control design and operation. Internal supervision is not only one of the elements of internal control, but also the other elements of internal control. It is the key to guarantee the effectiveness of internal control. Effective internal supervision needs risk-oriented as the core concept. The implementation of risk-oriented internal supervision needs to link the risk assessment with internal supervision and determine the focus of supervision based on the risk assessment results. On the other hand, Identify and analyze the major risk points in all aspects of the internal supervision process, set up key control points for risk points and implement corresponding risk control measures.