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誠(chéng)信服務(wù) 寧波眾威會(huì)計(jì)師事務(wù)所供應(yīng)</p><div id="cb7xkrq" class="leftbox clearfix"><h1>寧波奉化企業(yè)內(nèi)控體系建設(shè) 誠(chéng)信服務(wù) 寧波眾威會(huì)計(jì)師事務(wù)所供應(yīng)</h1><div id="apholnu" class="proBig"><div id="v74d84c" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/13008993369/637340394084726563/8239292.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="shtvc2w" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/13008993369/637340394084726563/8239292.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="pewda2x" 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>寧波奉化企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控</p><p><span>***更新：</span>2020-12-24 04:15:01</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="gaskr2o" 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="jifho2l" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="ot7j9vi" class="box"><p><p style="text-indent:25px">企業(yè)的內(nèi)部審計(jì)部門(mén)，它是監(jiān)督企業(yè)各部門(mén)、以及公司財(cái)務(wù)收支和經(jīng)營(yíng)管理活動(dòng)。一般由本部門(mén)，寧波奉化企業(yè)內(nèi)控體系建設(shè)、本單位的主要負(fù)責(zé)人領(lǐng)導(dǎo)，而很多人認(rèn)為公司有個(gè)財(cái)務(wù)部又設(shè)立審計(jì)部顯得重復(fù)多余，我們要清楚財(cái)務(wù)部門(mén)只是設(shè)計(jì)財(cái)務(wù)會(huì)計(jì)的工作，而審計(jì)部門(mén)雖然也是涉及財(cái)務(wù)但是兩者的職能完全不同，寧波奉化企業(yè)內(nèi)控體系建設(shè)。我們?cè)趤?lái)看看外審，就是審計(jì)公司審計(jì)。他和內(nèi)審區(qū)別在于它是一種服務(wù)性的中介機(jī)構(gòu)，通過(guò)接受企業(yè)的委托進(jìn)行審計(jì)，外審?fù)ㄟ^(guò)報(bào)表，注冊(cè)會(huì)計(jì)師對(duì)報(bào)表發(fā)表審計(jì)意見(jiàn)，審計(jì)的是財(cái)務(wù)報(bào)表的合法性、合理性。這樣來(lái)看的話內(nèi)審與外審區(qū)別還是很大的，不過(guò)對(duì)于一般的公司也不會(huì)設(shè)立內(nèi)部審計(jì)，因?yàn)閷?shí)在是沒(méi)有必要耗費(fèi)人力物力財(cái)力來(lái)審查公司，寧波奉化企業(yè)內(nèi)控體系建設(shè)，所以對(duì)于大部分公司來(lái)說(shuō)接觸外部審計(jì)還是比較多的，比如說(shuō)財(cái)務(wù)審計(jì)、驗(yàn)資報(bào)告、稅審等。內(nèi)部審計(jì)評(píng)估內(nèi)部控制系統(tǒng)的執(zhí)行程度和有效性。寧波奉化企業(yè)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="寧波奉化企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394084726563/8239292.png"></div><p style="text-indent:25px">內(nèi)部控制就是被審計(jì)單位為了合理保證財(cái)務(wù)報(bào)告的可靠性、經(jīng)營(yíng)的效率和效果以及對(duì)法律法規(guī)的遵守由治理層和其他人員設(shè)計(jì)與執(zhí)行的政策及程序，說(shuō)白了內(nèi)部控制就是公司里的規(guī)章制度。對(duì)公司內(nèi)部控制不斷的進(jìn)行調(diào)整約束規(guī)劃評(píng)價(jià)以及控制便可以合理的保證經(jīng)營(yíng)的效率及效果以及對(duì)法律法規(guī)的遵守，但是要合理保證以上內(nèi)容還需要公司的治理層和管理層以及其他人員一起來(lái)設(shè)計(jì)實(shí)施和維護(hù)才能夠使內(nèi)部控制發(fā)揮作用。內(nèi)控的管理局限：1.內(nèi)部控制體系設(shè)計(jì)中的缺陷。制度是人執(zhí)行的，在執(zhí)行的過(guò)程中因制度設(shè)計(jì)的缺陷以及執(zhí)行的人員培訓(xùn)問(wèn)題會(huì)造成錯(cuò)誤。2.管理層凌駕內(nèi)部控制體系。出于個(gè)人利益或虛夸主體的財(cái)務(wù)狀況或合規(guī)情況等不法企圖，而拒絕執(zhí)行既定的政策或程序。3. 員工串通或舞弊。寧波奉化企業(yè)內(nèi)控體系建設(shè)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="寧波奉化企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393785449219/8139063.png"></div><p style="text-indent:25px">內(nèi)部審計(jì)在內(nèi)部控制中的作用：1.優(yōu)化內(nèi)部控制環(huán)境。一方面通過(guò)評(píng)價(jià)鑒定企業(yè)內(nèi)部各單位、各部門(mén)受托經(jīng)濟(jì)責(zé)任履行情況，形成良好的激勵(lì)與約束機(jī)制；另一方面通過(guò)對(duì)企業(yè)的風(fēng)險(xiǎn)管理及查錯(cuò)防弊，提供咨詢(xún)建議，規(guī)避和降低風(fēng)險(xiǎn)，提高企業(yè)的內(nèi)控能力。2.監(jiān)督內(nèi)部控制運(yùn)行。通過(guò)將檢查和考核行為滲透到內(nèi)部控制運(yùn)行中去，針對(duì)不同環(huán)節(jié)實(shí)行不同的監(jiān)督手段，不定期監(jiān)控與定期檢測(cè)相結(jié)合，并配合外部審計(jì)，健全監(jiān)控覆蓋面，及時(shí)發(fā)現(xiàn)業(yè)務(wù)流程中的薄弱環(huán)節(jié)，提供改進(jìn)建議，防范和化解風(fēng)險(xiǎn)。</p><p style="text-indent:25px">為什么沒(méi)有觸及業(yè)務(wù)的根本？沒(méi)有人愿意輕易透露他工作中的關(guān)鍵問(wèn)題，也有可能這個(gè)關(guān)鍵問(wèn)題一直都在，沒(méi)人愿意去真正解決?？墒?，這些東西才是真正的內(nèi)控，把這些基礎(chǔ)面的東西做規(guī)范了，還需要什么審批？部門(mén)之間、或者總部與下屬公司之間糾結(jié)的、爭(zhēng)執(zhí)的問(wèn)題，才是內(nèi)控真正應(yīng)該關(guān)心的問(wèn)題。內(nèi)控提倡自動(dòng)控制，減少人工控制，事實(shí)上你的手冊(cè)里面有多少自動(dòng)控制？比如，業(yè)績(jī)?cè)旒俚膯?wèn)題。內(nèi)控工作的初心就與防止業(yè)績(jī)?cè)旒儆嘘P(guān)，高層本身就有強(qiáng)烈的沖動(dòng)去做這個(gè)事情，內(nèi)控把這個(gè)給規(guī)定死了，你的獎(jiǎng)金從哪來(lái)？說(shuō)一句題外話?？赡苣忝磕晷枰浜鲜聞?wù)所做內(nèi)控審計(jì)，跟事務(wù)所說(shuō)清楚了，你是對(duì)財(cái)報(bào)內(nèi)控發(fā)表審計(jì)意見(jiàn)，干好你的老本行，不要給我提一大堆和你審計(jì)內(nèi)容無(wú)關(guān)的內(nèi)容，能把財(cái)報(bào)內(nèi)控做扎實(shí)就算很不錯(cuò)的了。所以，要思考兩個(gè)問(wèn)題。一是后面的內(nèi)控建設(shè)怎么做？二是內(nèi)控評(píng)價(jià)怎么做？如果被審核單位有多個(gè)經(jīng)營(yíng)場(chǎng)所，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)選擇某些經(jīng)營(yíng)場(chǎng)所的內(nèi)部控制進(jìn)行了解和測(cè)試。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波奉化企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393956835938/7920533.png"></div><p style="text-indent:25px">外部審計(jì)是**執(zhí)行業(yè)務(wù)會(huì)計(jì)師事務(wù)所接受委托進(jìn)行的審計(jì)，與內(nèi)部審計(jì)師不同的是，他們與受托方不存在雇傭關(guān)系；（然而，目前很多企業(yè)將內(nèi)審職能外包給外審機(jī)構(gòu)完成）。外部審計(jì)師負(fù)責(zé)對(duì)財(cái)務(wù)報(bào)表的合法性和公允性發(fā)表意見(jiàn)，而內(nèi)部審計(jì)往往更關(guān)注改善企業(yè)風(fēng)險(xiǎn)管理水平、內(nèi)部控制有效性，從而幫助企業(yè)實(shí)現(xiàn)運(yùn)營(yíng)目標(biāo)。內(nèi)部審計(jì)師遵循內(nèi)部審計(jì)章程；外部審計(jì)師的工作標(biāo)準(zhǔn)是法定的**審計(jì)準(zhǔn)則和相關(guān)法律法規(guī)。內(nèi)部審計(jì)的關(guān)注重點(diǎn)是企業(yè)經(jīng)營(yíng)活動(dòng)的合法合規(guī)，經(jīng)營(yíng)目標(biāo)達(dá)成情況和經(jīng)營(yíng)效率效果等方面；外部審計(jì)的關(guān)注點(diǎn)領(lǐng)域受到法律和合同的制定，關(guān)注會(huì)計(jì)信息的質(zhì)量和合規(guī)性。外部審計(jì)師是站在**客觀公正的立場(chǎng)看待問(wèn)題，判斷的依據(jù)是會(huì)計(jì)準(zhǔn)則等國(guó)家規(guī)定。而內(nèi)部審計(jì)會(huì)從股東、管理層的角度和具體實(shí)施工作者的角度看待內(nèi)部控制缺陷，針對(duì)被審計(jì)單位的具體情況，提出具有可行性的審計(jì)建議。如果是初次進(jìn)行審核，應(yīng)編制檢查表。寧波奉化企業(yè)內(nèi)控體系建設(shè)</p><p style="text-indent:25px">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)。寧波奉化企業(yè)內(nèi)控體系建設(shè)</p><p style="text-indent:25px">內(nèi)審要注意的是以下幾個(gè)部分：1、計(jì)劃，包括詳細(xì)的日程計(jì)劃及人員安排計(jì)劃。2、注意使用過(guò)程方法，按過(guò)程進(jìn)行審核，如果是初次進(jìn)行審核，應(yīng)編制檢查表3、提問(wèn)分開(kāi)發(fā)式提問(wèn)等提問(wèn)方式，要注意對(duì)方回答問(wèn)題的方式。4、如果是業(yè)務(wù)相關(guān)部門(mén)要注意，即不能認(rèn)為自己清楚而不提問(wèn)，驗(yàn)證也不能趁機(jī)打擊報(bào)復(fù)。5、與職位高于自己的管理者談話時(shí)，要注意提問(wèn)的方式方法。內(nèi)審要充分做好審計(jì)準(zhǔn)備階段的信息資料的搜集和分析工作：1．深入調(diào)查報(bào)告，掌握基本情況。2.做好審計(jì)方案。寧波奉化企業(yè)內(nèi)控體系建設(shè)</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2537389.html</p></div></div></div></div></div><div id="apmjvzg" class="page-right twoColRt"><div id="blikmjv" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="qf7ak8c" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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