寧波江北公司內(nèi)控體系建設(shè)好嗎信息推薦寧波眾威會計師事務(wù)所供應(yīng)-b2b網(wǎng)站_b2b電子商務(wù)平臺【買產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="企業(yè)建立與實施內(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)督全過程，覆蓋企業(yè)及其所屬單位的各種業(yè)務(wù)和事項。（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)事項和高風(fēng)險領(lǐng)域。（三）制衡性原則，"><meta name="keywords" content="寧波江北公司內(nèi)控體系建設(shè)好嗎,內(nèi)審內(nèi)控"><link rel="canonical" href="http://www.cdcfah.com/"/><meta name="applicable-device" content="pc"><link rel="shortcut icon" href="/static/new_net_01/images/favicon.ico"><link rel="stylesheet" href="/static/new_net_01/css/slick.css" /><link rel="stylesheet" href="/static/new_net_01/css/addnew.css"><link rel="stylesheet" href="/static/new_net_01/css/sidenav.css"><link rel="stylesheet" href="/static/new_net_01/css/style.css" /><link rel="stylesheet" href="/static/new_net_01/css/tab.css"><link rel="stylesheet" href="/static/new_net_01/css/404.css"> <meta 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class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</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>寧波江北公司內(nèi)控體系建設(shè)好嗎,內(nèi)審內(nèi)控</p><p><span>***更新：</span>2021-01-21 03:10:56</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="gh33ub7" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">寧波眾威會計師事務(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: </span>0574-87875715</p><p><span>地址: </span>新天地東區(qū)12幢51號（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="iwya8qk" class="page-proshow02"><p class="title">詳細說明</p><div id="jnphbcz" class="box"><p><p style="text-indent:25px">企業(yè)建立與實施內(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)督全過程，覆蓋企業(yè)及其所屬單位的各種業(yè)務(wù)和事項。（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)事項和高風(fēng)險領(lǐng)域。（三）制衡性原則，寧波江北公司內(nèi)控體系建設(shè)好嗎。內(nèi)部控制應(yīng)當(dāng)在治理結(jié)構(gòu)、機構(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，同時兼顧運營效率。（四）適應(yīng)性原則，寧波江北公司內(nèi)控體系建設(shè)好嗎。內(nèi)部控制應(yīng)當(dāng)與企業(yè)經(jīng)營規(guī)模、業(yè)務(wù)范圍、競爭狀況和風(fēng)險水平等相適應(yīng)，寧波江北公司內(nèi)控體系建設(shè)好嗎，并隨著情況的變化及時加以調(diào)整。（五）成本效益原則。內(nèi)部控制應(yīng)當(dāng)權(quán)衡實施成本與預(yù)期效益，以適當(dāng)?shù)某杀緦崿F(xiàn)有效控制。企業(yè)內(nèi)部審計成為內(nèi)部控制的重要組成部分，在完善內(nèi)部控制、提升企業(yè)價值等方面發(fā)揮著重要作用。寧波江北公司內(nèi)控體系建設(shè)好嗎</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波江北公司內(nèi)控體系建設(shè)好嗎,內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393785449219/8139063.png"></div><p style="text-indent:25px">內(nèi)部審計工作的開展離不開領(lǐng)導(dǎo)層的支持，離不開組織內(nèi)部相關(guān)職能部門、被審計部門的理解、配合與支持。同時，也與組織外部相關(guān)機構(gòu)存在密切的聯(lián)系。有些單位的內(nèi)部審計工作難以順利進行，或不能取得預(yù)期的效果，與內(nèi)部審計工作方式單一、不能取得各有關(guān)方面的充分理解有很大關(guān)系。因此，改變單一的工作方式簡單的狀況，做好與各相關(guān)方面的溝通，對做好內(nèi)部審計工作十分重要。要做好溝通協(xié)調(diào)工作主要應(yīng)從下面幾點入手：（一）做好與組織領(lǐng)導(dǎo)層的溝通，（二）與被審計單位的溝通，?。ㄈ┡c組織內(nèi)部其他職能部門的溝通，（四）與組織外部相關(guān)機構(gòu)的溝通，（五）內(nèi)部審計人員相互之間的溝通。內(nèi)部控制審計的范圍限于特定日期與財務(wù)報表相關(guān)的內(nèi)部控制。通常，注冊會計師對某特定日期的內(nèi)部控制進行審核。特定日期可以是會計年度結(jié)束日，也可以是某中期結(jié)束日。注冊會計師對某特定日期的內(nèi)部控制審核時，應(yīng)在接近于此日期之前的一段時間內(nèi)對內(nèi)部控制進行了解和測試，并對該日期的內(nèi)部控制有效性發(fā)表審核意見。寧波江北公司內(nèi)控體系建設(shè)好嗎內(nèi)部審計的職能從單純查錯防弊的保護型職能向管理服務(wù)的建設(shè)型職能轉(zhuǎn)變，從檢查、監(jiān)督向分析、評價轉(zhuǎn)變。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波江北公司內(nèi)控體系建設(shè)好嗎,內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393887451172/2278413.png"></div><p style="text-indent:25px">現(xiàn)在的企業(yè)內(nèi)控是風(fēng)險導(dǎo)向性內(nèi)控,風(fēng)險評估是一切工作的起點 ,風(fēng)險又分三大層面，一層風(fēng)險是戰(zhàn)略決策風(fēng)險,公司治理層決定的事，審計部一般插不上手;第二風(fēng)險是市場經(jīng)營風(fēng)險,業(yè)務(wù)部自己就決定了，審計部也沒有發(fā)言權(quán);之后-個層面是管理流程風(fēng)險,這個風(fēng)險審計部是必須掌握的,不過這也要求審計部對管理非常熟悉。要把審計部改建為內(nèi)控部是一個很常見的作法，但新的內(nèi)控部的瓶頸是人員的專業(yè)性,內(nèi)控部的人要有強烈的風(fēng)險意識,還要懂戰(zhàn)略、懂經(jīng)營、懂管理。</p><p style="text-indent:25px">為什么沒有觸及業(yè)務(wù)的根本？沒有人愿意輕易透露他工作中的關(guān)鍵問題，也有可能這個關(guān)鍵問題一直都在，沒人愿意去真正解決。可是，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？部門之間、或者總部與下屬公司之間糾結(jié)的、爭執(zhí)的問題，才是內(nèi)控真正應(yīng)該關(guān)心的問題。內(nèi)控提倡自動控制，減少人工控制，事實上你的手冊里面有多少自動控制？比如，業(yè)績造假的問題。內(nèi)控工作的初心就與防止業(yè)績造假有關(guān)，高層本身就有強烈的沖動去做這個事情，內(nèi)控把這個給規(guī)定死了，你的獎金從哪來？說一句題外話?？赡苣忝磕晷枰浜鲜聞?wù)所做內(nèi)控審計，跟事務(wù)所說清楚了，你是對財報內(nèi)控發(fā)表審計意見，干好你的老本行，不要給我提一大堆和你審計內(nèi)容無關(guān)的內(nèi)容，能把財報內(nèi)控做扎實就算很不錯的了。所以，要思考兩個問題。一是后面的內(nèi)控建設(shè)怎么做？二是內(nèi)控評價怎么做？為了滿足不斷深化的現(xiàn)代企業(yè)的要求，應(yīng)該將內(nèi)部審計的范圍擴展到企業(yè)經(jīng)營管理的方方面面。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="寧波江北公司內(nèi)控體系建設(shè)好嗎,內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393763769531/583867.png"></div><p style="text-indent:25px">內(nèi)部控制與內(nèi)部審計的區(qū)別，簡單的說，內(nèi)部控制就是企業(yè)對風(fēng)險管理策略的執(zhí)行。企業(yè)在根據(jù)戰(zhàn)略目標(biāo)對實現(xiàn)戰(zhàn)略目標(biāo)的各類風(fēng)險進行評估，并根據(jù)企業(yè)的風(fēng)險偏好和風(fēng)險容忍度制定出風(fēng)險管理策略，將這些風(fēng)險管理策略落實的工作就是內(nèi)部控制的工作。也就是說內(nèi)部控制是企業(yè)為了保證它的戰(zhàn)略目標(biāo)的實現(xiàn)，而對實現(xiàn)目標(biāo)的過程中潛在風(fēng)險進行管理的各種方法、措施和程序。我國的內(nèi)部控制研究是隨著審計事業(yè)的發(fā)展而發(fā)展起來的。對于企業(yè)來說，內(nèi)部審計是內(nèi)部控制評價的重要組成，內(nèi)部審計在內(nèi)部控制評價中發(fā)揮著重要的作用。內(nèi)部審計人員直接對內(nèi)部控制進行檢查和評價，并針對相關(guān)的控制弱點提出改進意見?？梢哉f，企業(yè)的所有活動都在內(nèi)部審計人員的職責(zé)范圍之內(nèi)，既對財務(wù)報告內(nèi)部控制的程序和方法進行檢查，也對企業(yè)的經(jīng)營活動相關(guān)的內(nèi)部控制發(fā)表意見。企業(yè)的所有活動都在內(nèi)部審計人員的職責(zé)范圍之內(nèi)。寧波江北公司內(nèi)控體系建設(shè)好嗎</p><p style="text-indent:25px">內(nèi)審要充分做好審計準(zhǔn)備階段的信息資料的搜集和分析工作。寧波江北公司內(nèi)控體系建設(shè)好嗎</p><p style="text-indent:25px">內(nèi)審部門的定位：理論上，內(nèi)審部門的定位可以很高大上，比如戰(zhàn)略的推動者、風(fēng)險第三道防線、管理咨詢師等等。但內(nèi)審較基本的定位應(yīng)該是發(fā)現(xiàn)問題、揭示風(fēng)險。即使是這較基本的地位還能再進一步地明確，發(fā)現(xiàn)什么問題？揭示什么風(fēng)險？企業(yè)組織不同的發(fā)展階段、不同的經(jīng)營模式和策略，都需要內(nèi)審部門重新審視和調(diào)整自己的定位。定位很重要，定位就像階梯，雖然方向是對的，如果階梯之間的距離過大或過小，都會對內(nèi)審部門的發(fā)展產(chǎn)生影響。階梯之間的距離過大，內(nèi)審部門就很難邁過去，階梯之間的距離過小，就會減緩內(nèi)審部門前進的速度。寧波江北公司內(nèi)控體系建設(shè)好嗎</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2937975.html</p></div></div></div></div></div><div id="nczwdah" class="page-right twoColRt"><div id="2suwyfm" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="v8f3uwi" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強信息推薦自業(yè)物資供應(yīng)" class="vcenter" 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