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《内部审计具体准则(21号)》指出,控制自我评估是指“由对内部控制的制定与执行负有责任的组织相关管理人员对内部控制进行评价的过程”。控制自我评估法能否成功实施,与企业自身的特点息息相关,主要取决于企业的组织结构和组织文化等因素:
The Internal Audit Specific Guidelines No. 21 states that the control self-assessment refers to the process of evaluating the internal control by the relevant managers who are responsible for the formulation and implementation of internal control. Control self-assessment method can be successfully implemented, and its own characteristics are closely related, depending on the organizational structure and organizational culture and other factors: