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内部控制是一个由企业的董事会、管理层及所有员工共同实施的一个过程,实施这个过程是为了达到下述的目标,即财务报表的可靠性、遵循相应的法律法规及运营的效率效果。内部控制包括五个基本要素:控制环境、风险评估、控制活动、信息与沟通、监控。会计部门作为财务报表编制者及各项经济业务的审核者,对于如何保证财务报表可靠编制负有重要的责任,在落实与财务报表相关的内部控制方面,起着不可替代的作用。
Internal control is a process implemented by the board of directors, management and all employees of an enterprise. The process is implemented to achieve the objective of ensuring the reliability of the financial statements and complying with applicable laws, regulations and operational efficiency results. Internal control includes five basic elements: control environment, risk assessment, control activities, information and communication, monitoring. As the preparation of financial statements and auditors of various economic activities, the accounting department plays an important role in ensuring the reliable preparation of the financial statements. It plays an irreplaceable role in the implementation of the internal control related to the financial statements.