内部控制应当保证单位内部机构、岗位及其职责权限的合理设置和分工内部控制是企业内部的管理控制系统,它涵盖企业内部的各项经营业务、各个部门和各个岗位,需要针对业务处理过程中的关键控制点,将控制工作落实到决策、执行、监督、反馈等各个环节。内部控制制度是全体员工必须 Internal control shall ensure reasonable establishment and division of labor within the organization’s internal organs, positions and responsibilities. Internal control is the management and control system within an enterprise. It covers all business operations, departments and positions within an enterprise and needs to be conducted in the course of business processing Of the key control points, the control of the implementation of the decision-making, implementation, supervision, feedback and other links. Internal control system is all staff must