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class="button">聯(lián)系我們</a></div></div><div id="pzwtdp3" 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="8gf2dax" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="dczry8t" class="box"><p><p style="text-indent:25px">加強(qiáng)內(nèi)部審計(jì)隊(duì)伍建設(shè)，提高內(nèi)部審計(jì)人員素質(zhì)：內(nèi)部審計(jì)人員的綜合素質(zhì)是內(nèi)部審計(jì)能否順利，寧波奉化公司內(nèi)控體系建設(shè)需要注意什么、有效開(kāi)展的關(guān)鍵，然而，目前我國(guó)企業(yè)中的內(nèi)審人員素質(zhì)參差不齊，存在缺乏業(yè)務(wù)知識(shí)和管理經(jīng)驗(yàn)的現(xiàn)象，無(wú)法滿足現(xiàn)代企業(yè)制度對(duì)內(nèi)部審計(jì)的要求，提高內(nèi)部審計(jì)人員能力迫在眉睫。首先，優(yōu)化內(nèi)部審計(jì)人員的結(jié)構(gòu)。內(nèi)審人員的構(gòu)成應(yīng)該是多元化的，不*要有精通財(cái)務(wù)的審計(jì)人才，還要有熟悉企業(yè)各項(xiàng)業(yè)務(wù)的專(zhuān)業(yè)人才，更重要的是必須要有較高的責(zé)任感和職業(yè)道德。其次，完善知識(shí)結(jié)構(gòu)，加速知識(shí)更新。通過(guò)改變崗前培訓(xùn)及后續(xù)培訓(xùn)體制，做好內(nèi)審人員的培訓(xùn)教育工作，不斷提高內(nèi)部審計(jì)人員的業(yè)務(wù)水平和職業(yè)責(zé)任感。之后，引入科學(xué)合理的績(jī)效考核評(píng)價(jià)機(jī)制，寧波奉化公司內(nèi)控體系建設(shè)需要注意什么。通過(guò)制定嚴(yán)格的考核標(biāo)準(zhǔn)，對(duì)內(nèi)審工作情況進(jìn)行評(píng)價(jià)與考核，并與績(jī)效獎(jiǎng)勵(lì)進(jìn)行掛鉤，寧波奉化公司內(nèi)控體系建設(shè)需要注意什么，充分提高內(nèi)審人員的工作積極性，保證內(nèi)審工作的質(zhì)量和效率。內(nèi)部控制是建立相互制約的管理關(guān)系，目的是改善經(jīng)營(yíng)管理。寧波奉化公司內(nèi)控體系建設(shè)需要注意什么</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波奉化公司內(nèi)控體系建設(shè)需要注意什么,內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394161455078/127664.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?xún)?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(lèi)：年度評(píng)價(jià)和專(zhuān)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(zhuān)項(xiàng)評(píng)價(jià)解決的更多的是設(shè)計(jì)的問(wèn)題。寧波專(zhuān)業(yè)公司內(nèi)控體系建設(shè)被審核單位管理層應(yīng)當(dāng)就內(nèi)部控制的有效性提供書(shū)面認(rèn)定。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波奉化公司內(nèi)控體系建設(shè)需要注意什么,內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393832177735/2474097.png"></div><p style="text-indent:25px">內(nèi)部審計(jì)目前在國(guó)內(nèi)，自我感覺(jué)認(rèn)知度和認(rèn)可度還不是很高，很多公司對(duì)于內(nèi)審的認(rèn)可度還不是很強(qiáng)，較近幾年才開(kāi)始慢慢的多起來(lái)。而且內(nèi)部審計(jì)其實(shí)很多公司的做法都不一致，雖然有實(shí)務(wù)框架等指導(dǎo)，但到了實(shí)際操作中可以說(shuō)是五花八門(mén)，也試過(guò)去跳槽面試了很多單位，發(fā)現(xiàn)很難找到跟現(xiàn)在所在公司做法一致的。內(nèi)部審計(jì)可以說(shuō)是仁者見(jiàn)仁智者見(jiàn)智了，這幾年我們公司的做法也是每年都在變，但也是在不斷變化中不斷進(jìn)步。而且內(nèi)審也需要克服公司內(nèi)部人員的排斥心理，說(shuō)實(shí)話蠻難做的，這幾年已經(jīng)慢慢做厭倦了。外審相對(duì)來(lái)說(shuō)市場(chǎng)認(rèn)可度高，**性較強(qiáng)，但可能條條框框比較多，束縛多。</p><p style="text-indent:25px">內(nèi)部控制審計(jì)審查內(nèi)容：1. 內(nèi)部環(huán)境。內(nèi)部環(huán)境是企業(yè)實(shí)施內(nèi)部控制的基礎(chǔ)，一般包括治理結(jié)構(gòu)、機(jī)構(gòu)設(shè)置及權(quán)責(zé)分配、內(nèi)部審計(jì)、人力資源政策、企業(yè)文化等。2. 風(fēng)險(xiǎn)評(píng)估。風(fēng)險(xiǎn)評(píng)估是企業(yè)及時(shí)識(shí)別、系統(tǒng)分析經(jīng)營(yíng)活動(dòng)中與實(shí)現(xiàn)內(nèi)部控制目標(biāo)相關(guān)的風(fēng)險(xiǎn)，合理確定風(fēng)險(xiǎn)應(yīng)對(duì)策略。3. 控制活動(dòng)。控制活動(dòng)是企業(yè)根據(jù)風(fēng)險(xiǎn)評(píng)估結(jié)果，采用相應(yīng)的控制措施，將風(fēng)險(xiǎn)控制在可承受度之內(nèi)。4. 信息與溝通。信息與溝通是企業(yè)及時(shí)、準(zhǔn)確地收集、傳遞與內(nèi)部控制相關(guān)的信息，確保信息在企業(yè)內(nèi)部、企業(yè)與外部之間進(jìn)行有效溝通。5. 內(nèi)部監(jiān)督。內(nèi)部監(jiān)督是企業(yè)對(duì)內(nèi)部控制建立與實(shí)施情況進(jìn)行監(jiān)督檢查，評(píng)價(jià)內(nèi)部控制的有效性，發(fā)現(xiàn)內(nèi)部控制缺陷，應(yīng)當(dāng)及時(shí)加以改進(jìn)。內(nèi)部審計(jì)是對(duì)各種業(yè)務(wù)進(jìn)行評(píng)價(jià)，是否合規(guī)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波奉化公司內(nèi)控體系建設(shè)需要注意什么,內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340394029619141/8297974.png"></div><p style="text-indent:25px">在評(píng)價(jià)內(nèi)部控制執(zhí)行的有效性時(shí)，注冊(cè)會(huì)計(jì)師可考慮利用管理當(dāng)局對(duì)內(nèi)部控制執(zhí)行有效性的測(cè)試結(jié)果，但應(yīng)獲取充分、適當(dāng)?shù)淖C據(jù)進(jìn)行印證。某些內(nèi)部控制是連續(xù)執(zhí)行的，而某些內(nèi)部控制只在特定時(shí)間執(zhí)行，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)根據(jù)內(nèi)部控制的性質(zhì)及其執(zhí)行的時(shí)間和頻率，合理確定控制測(cè)試的性質(zhì)、時(shí)間和范圍。對(duì)已發(fā)現(xiàn)的內(nèi)部控制重大缺陷，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)及時(shí)以書(shū)面形式與被審核單位進(jìn)行溝通。在判斷某項(xiàng)內(nèi)部控制缺陷單獨(dú)或連同其他內(nèi)部控制缺陷是否為重大缺陷時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮潛在的錯(cuò)誤或舞弊可能導(dǎo)致錯(cuò)報(bào)的金額和性質(zhì)。如果管理當(dāng)局拒絕提供有關(guān)內(nèi)部控制的書(shū)面聲明，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)將其視為審核范圍受到限制，并考慮管理當(dāng)局其他聲明的可靠性。促進(jìn)內(nèi)部審計(jì)在內(nèi)部控制中發(fā)揮作用的建議：轉(zhuǎn)變內(nèi)部審計(jì)觀念，明確內(nèi)部審計(jì)定位。寧波專(zhuān)業(yè)公司內(nèi)控體系建設(shè)</p><p style="text-indent:25px">內(nèi)部審計(jì)通過(guò)對(duì)一些控制點(diǎn)的穿行測(cè)試，評(píng)價(jià)內(nèi)部控制系統(tǒng)在實(shí)際業(yè)務(wù)活動(dòng)中的執(zhí)行程度。寧波奉化公司內(nèi)控體系建設(shè)需要注意什么</p><p style="text-indent:25px">內(nèi)部審計(jì)與內(nèi)部控制是否一樣？很多人都在實(shí)際工作中真的無(wú)法搞清楚，內(nèi)部審計(jì)與內(nèi)部控制到底有什么區(qū)別。內(nèi)部控制對(duì)一個(gè)部門(mén)、一個(gè)企業(yè)來(lái)說(shuō)是自發(fā)的一種行為，作為部門(mén)的負(fù)責(zé)人、企業(yè)的負(fù)責(zé)人理當(dāng)為部門(mén)或企業(yè)的內(nèi)部控制負(fù)責(zé)人，所以說(shuō)內(nèi)部控制不**是審計(jì)部門(mén)的事情，也是企業(yè)起他們的事情。比如人力資源部門(mén)應(yīng)該建立HR系統(tǒng)的內(nèi)部控制體系，保證企業(yè)在招聘、員工入職、薪酬福利、晉升、調(diào)動(dòng)、離職等等方面有良好的控制，符合國(guó)家和企業(yè)的要求；內(nèi)部審計(jì)部門(mén)同樣也需要審計(jì)范圍、審計(jì)規(guī)范、人員控制、團(tuán)隊(duì)建設(shè)等方面建立有效的內(nèi)部控制體系。寧波奉化公司內(nèi)控體系建設(shè)需要注意什么</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2554756.html</p></div></div></div></div></div><div id="2ubdkzq" class="page-right twoColRt"><div id="o2yjlxu" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="isu73d3" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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