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寧波眾威會(huì)計(jì)師事務(wù)所供應(yīng)</h1><div id="rah8rgd" class="proBig"><div id="pelk8vn" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/13008993369/637340394057812500/1798398.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="z8oah8n" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/13008993369/637340394057812500/1798398.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="mdegd9s" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>浙江省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>寧波江北比較好的公司內(nèi)控體系建設(shè),內(nèi)審內(nèi)控</p><p><span>***更新：</span>2020-12-23 07:13:57</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="8t2ew97" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">寧波眾威會(huì)計(jì)師事務(wù)所有限公司</a></p><p><span>聯(lián)系人：</span>夏周屹</p><p><span>郵箱: </span>1056601402@qq.com</p><p><span>電話: </span>18757485959</p><p><span>傳真: </span>0574_</p><p><span>網(wǎng)址: </span>http://www.nbzw-accounting.com</p><p><span>手機(jī): </span>0574-87875715</p><p><span>地址: </span>新天地東區(qū)12幢51號(hào)（10-6）</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="8jnjqkw" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="yifmtsy" class="box"><p><p style="text-indent:25px">內(nèi)控和內(nèi)審范圍不同：內(nèi)審以財(cái)務(wù)報(bào)告內(nèi)部控制為主。內(nèi)審的范圍，直接決定著審計(jì)的質(zhì)量、成本和責(zé)任，決定著審計(jì)的可行性。但是以整個(gè)內(nèi)控作為內(nèi)審的范圍，既不明確，也不好把握，容易產(chǎn)生審計(jì)風(fēng)險(xiǎn)，審計(jì)的可行性會(huì)有問(wèn)題。內(nèi)控和內(nèi)審性質(zhì)不同：內(nèi)審是企業(yè)外部對(duì)企業(yè)的內(nèi)控，是會(huì)計(jì)師事務(wù)所對(duì)企業(yè)內(nèi)部控制的有效性進(jìn)行的審計(jì)，是一種**的鑒證業(yè)務(wù)，寧波江北比較好的公司內(nèi)控體系建設(shè)，寧波江北比較好的公司內(nèi)控體系建設(shè)。內(nèi)控是企業(yè)內(nèi)部管理層對(duì)企業(yè)的內(nèi)控評(píng)價(jià)，通常情況，授權(quán)內(nèi)審機(jī)構(gòu)對(duì)企業(yè)內(nèi)控進(jìn)行評(píng)價(jià)，是一種相對(duì)**的服務(wù)業(yè)務(wù)，寧波江北比較好的公司內(nèi)控體系建設(shè)。內(nèi)部審計(jì)人員直接對(duì)內(nèi)部控制進(jìn)行檢查和評(píng)價(jià)，并針對(duì)相關(guān)的控制弱點(diǎn)提出改進(jìn)意見(jiàn)。寧波江北比較好的公司內(nèi)控體系建設(shè)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波江北比較好的公司內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394057812500/1798398.png"></div><p style="text-indent:25px">內(nèi)控建設(shè)一定不是內(nèi)審的事情，但是內(nèi)審能夠參與其中，總的來(lái)說(shuō)利大于弊。我們和別的業(yè)務(wù)部門(mén)都在一個(gè)組織中，工作流程上分清界限沒(méi)問(wèn)題，但是在具體問(wèn)題上面，還是應(yīng)該拿出團(tuán)結(jié)一致的態(tài)度出來(lái)。內(nèi)控建設(shè)的結(jié)果到了內(nèi)審這，一定要想清楚幾個(gè)問(wèn)題：關(guān)鍵的基礎(chǔ)業(yè)務(wù)說(shuō)清楚了沒(méi)？可能的風(fēng)險(xiǎn)與控制的關(guān)聯(lián)度有沒(méi)有？我做評(píng)價(jià)的時(shí)候能不能評(píng)出東西來(lái)？如果不能有滿意的回答，提出自己的顧慮，與大家敞開(kāi)了溝通。只有這樣，后續(xù)評(píng)價(jià)的時(shí)候你才能理直氣壯。評(píng)價(jià)怎么做？首先要回答的是，評(píng)價(jià)是什么？評(píng)價(jià)開(kāi)展的假設(shè)是對(duì)內(nèi)控運(yùn)行的評(píng)價(jià)，而不是設(shè)計(jì)。除非，以內(nèi)審為推動(dòng)的起始，以評(píng)價(jià)的形式去推動(dòng)內(nèi)控建設(shè)，這種情況下會(huì)形成設(shè)計(jì)缺陷。正好，評(píng)價(jià)的業(yè)務(wù)可以分兩類：年度評(píng)價(jià)和專項(xiàng)評(píng)價(jià)。年度評(píng)價(jià)解決的就是運(yùn)行的問(wèn)題，專項(xiàng)評(píng)價(jià)解決的更多的是設(shè)計(jì)的問(wèn)題。寧波江北比較好的公司內(nèi)控體系建設(shè)將這企業(yè)風(fēng)險(xiǎn)管理策略落實(shí)的工作就是內(nèi)部控制的工作。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波江北比較好的公司內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393862460938/7874579.png"></div><p style="text-indent:25px">現(xiàn)階段企業(yè)內(nèi)部審計(jì)還存在著一些問(wèn)題，主要體現(xiàn)在以下幾個(gè)方面：1.當(dāng)前企業(yè)內(nèi)審人員配備不足，且整體素質(zhì)不高，知識(shí)結(jié)構(gòu)單一、內(nèi)容陳舊，專業(yè)培訓(xùn)不充分，缺乏應(yīng)有的職業(yè)道德，風(fēng)險(xiǎn)識(shí)別能力較差，有待進(jìn)一步提升。2.內(nèi)審范圍狹窄，較多集中在財(cái)務(wù)方面，未能由賬務(wù)審計(jì)延展至相關(guān)內(nèi)部控制，缺乏對(duì)內(nèi)部控制效果的有效監(jiān)督。 .內(nèi)審方式缺乏創(chuàng)新性，單純的事后審計(jì)監(jiān)督，無(wú)法滿足企業(yè)內(nèi)部控制的要求，需要對(duì)企業(yè)內(nèi)部控制進(jìn)行全過(guò)程、各方面的監(jiān)督與評(píng)價(jià)。</p><p style="text-indent:25px">內(nèi)部控制與內(nèi)部審計(jì)的區(qū)別，簡(jiǎn)單的說(shuō)，內(nèi)部控制就是企業(yè)對(duì)風(fēng)險(xiǎn)管理策略的執(zhí)行。企業(yè)在根據(jù)戰(zhàn)略目標(biāo)對(duì)實(shí)現(xiàn)戰(zhàn)略目標(biāo)的各類風(fēng)險(xiǎn)進(jìn)行評(píng)估，并根據(jù)企業(yè)的風(fēng)險(xiǎn)偏好和風(fēng)險(xiǎn)容忍度制定出風(fēng)險(xiǎn)管理策略，將這些風(fēng)險(xiǎn)管理策略落實(shí)的工作就是內(nèi)部控制的工作。也就是說(shuō)內(nèi)部控制是企業(yè)為了保證它的戰(zhàn)略目標(biāo)的實(shí)現(xiàn)，而對(duì)實(shí)現(xiàn)目標(biāo)的過(guò)程中潛在風(fēng)險(xiǎn)進(jìn)行管理的各種方法、措施和程序。我國(guó)的內(nèi)部控制研究是隨著審計(jì)事業(yè)的發(fā)展而發(fā)展起來(lái)的。對(duì)于企業(yè)來(lái)說(shuō)，內(nèi)部審計(jì)是內(nèi)部控制評(píng)價(jià)的重要組成，內(nèi)部審計(jì)在內(nèi)部控制評(píng)價(jià)中發(fā)揮著重要的作用。內(nèi)部審計(jì)人員直接對(duì)內(nèi)部控制進(jìn)行檢查和評(píng)價(jià)，并針對(duì)相關(guān)的控制弱點(diǎn)提出改進(jìn)意見(jiàn)?？梢哉f(shuō)，企業(yè)的所有活動(dòng)都在內(nèi)部審計(jì)人員的職責(zé)范圍之內(nèi)，既對(duì)財(cái)務(wù)報(bào)告內(nèi)部控制的程序和方法進(jìn)行檢查，也對(duì)企業(yè)的經(jīng)營(yíng)活動(dòng)相關(guān)的內(nèi)部控制發(fā)表意見(jiàn)。內(nèi)審的范圍，直接決定著審計(jì)的質(zhì)量、成本和責(zé)任，決定著審計(jì)的可行性。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波江北比較好的公司內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394161455078/127664.png"></div><p style="text-indent:25px">內(nèi)審?fù)岸藬U(kuò)展也是指審計(jì)范圍向制度制定、方案、流程和系統(tǒng)設(shè)計(jì)等的結(jié)果擴(kuò)展。內(nèi)控、合規(guī)、風(fēng)險(xiǎn)管理部門(mén)是要制定制度和政策的，如果內(nèi)審部門(mén)也參與制度和政策的制定，就失去了內(nèi)審的**性，也就很難發(fā)揮監(jiān)督職能，也就不容易或不愿意發(fā)現(xiàn)制度和政策制定中存在的問(wèn)題。實(shí)務(wù)中，還有很多企業(yè)組織把內(nèi)審與內(nèi)控、合規(guī)、風(fēng)險(xiǎn)管理放在一個(gè)部門(mén)，使內(nèi)審也參與到了具體操作；還有企業(yè)組織把內(nèi)審和紀(jì)檢、監(jiān)察放在一個(gè)部門(mén)，把監(jiān)督權(quán)和處罰權(quán)放在了一起。這也使對(duì)內(nèi)審不了解的人，分不清內(nèi)審與內(nèi)控、合規(guī)、風(fēng)險(xiǎn)管理、紀(jì)檢監(jiān)察的區(qū)別。不過(guò)，存在也有其合理性。把內(nèi)審與內(nèi)控、合規(guī)等部門(mén)放在一起，雖然喪失了一些內(nèi)審的**性，但也會(huì)使監(jiān)督和問(wèn)題整改之間的距離縮短，管理措施能夠更快落地。內(nèi)部控制與內(nèi)部審計(jì)的區(qū)別，簡(jiǎn)單的說(shuō)，內(nèi)部控制就是企業(yè)對(duì)風(fēng)險(xiǎn)管理策略的執(zhí)行。寧波江北比較好的公司內(nèi)控體系建設(shè)</p><p style="text-indent:25px">內(nèi)部控制執(zhí)行得越好，內(nèi)部審計(jì)就開(kāi)展得越好。寧波江北比較好的公司內(nèi)控體系建設(shè)</p><p style="text-indent:25px">企業(yè)建立與實(shí)施內(nèi)部控制，應(yīng)當(dāng)遵循下列原則：（一）各方面性原則。內(nèi)部控制應(yīng)當(dāng)貫穿決策、執(zhí)行和監(jiān)督全過(guò)程，覆蓋企業(yè)及其所屬單位的各種業(yè)務(wù)和事項(xiàng)。（二）重要性原則。內(nèi)部控制應(yīng)當(dāng)在各方面控制的基礎(chǔ)上，關(guān)注重要業(yè)務(wù)事項(xiàng)和高風(fēng)險(xiǎn)領(lǐng)域。（三）制衡性原則。內(nèi)部控制應(yīng)當(dāng)在治理結(jié)構(gòu)、機(jī)構(gòu)設(shè)置及權(quán)責(zé)分配、業(yè)務(wù)流程等方面形成相互制約、相互監(jiān)督，同時(shí)兼顧運(yùn)營(yíng)效率。（四）適應(yīng)性原則。內(nèi)部控制應(yīng)當(dāng)與企業(yè)經(jīng)營(yíng)規(guī)模、業(yè)務(wù)范圍、競(jìng)爭(zhēng)狀況和風(fēng)險(xiǎn)水平等相適應(yīng)，并隨著情況的變化及時(shí)加以調(diào)整。（五）成本效益原則。內(nèi)部控制應(yīng)當(dāng)權(quán)衡實(shí)施成本與預(yù)期效益，以適當(dāng)?shù)某杀緦?shí)現(xiàn)有效控制。寧波江北比較好的公司內(nèi)控體系建設(shè)</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2526108.html</p></div></div></div></div></div><div id="rfmyfoa" class="page-right twoColRt"><div id="ysz8uwt" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="r8b33gi" class="recomPic likePro"><a 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