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案例分析一A集团公司(简称A公司)是一家在上海证券交易所上市的大型企业,于2011年起全面实施了内部控制体系。为检验实施效果,A公司于2013年8月至11月份组织了一次自查。以下是自查中发现的部分情况:(1)2012年1月,A公司下属H企业要求内部审计人员参加本单位材料采购和工程招标活动,并作为监督者参与选择中标单位。抽查发现,内审人员在监督过程中,事先没有获得充分的信息,致使
Case Study A Group A (A Company) is a large enterprise listed on the Shanghai Stock Exchange. Since 2011, it has fully implemented its internal control system. To test the effectiveness of implementation, Company A organized a self-examination in August-November 2013. The following are some of the cases found in self-examination: (1) In January 2012, Company A, a subsidiary of Company A, required internal auditors to participate in material procurement and project tendering activities of the Company and participated as the supervisor in the selection of successful bidders. Spot checks found that internal auditors in the supervision process, without prior access to sufficient information, resulting in