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href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/second-_swfw/">商務(wù)服務(wù)</a>?<a href="http://www.cdcfah.com/cp/third-swfw_huijifuwu/">會(huì)計(jì)服務(wù)</a>?長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè) 抱誠守真寧波眾威會(huì)計(jì)師事務(wù)所供應(yīng)</p><div id="cdx2xry" class="leftbox clearfix"><h1>長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè) 抱誠守真寧波眾威會(huì)計(jì)師事務(wù)所供應(yīng)</h1><div id="gnuev38" class="proBig"><div id="8i4cgpb" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/13008993369/637340393832177735/2474097.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="bv8ryac" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/13008993369/637340393832177735/2474097.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="peby8ry" 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>長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控</p><p><span>***更新：</span>2021-01-25 07:12:18</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="wa87wya" 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="vzgdvht" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="yxzwya7" class="box"><p><p style="text-indent:25px">內(nèi)部審計(jì)則與內(nèi)部控制存在很大的不同，它在企業(yè)內(nèi)部承擔(dān)著監(jiān)控風(fēng)險(xiǎn)和內(nèi)部咨詢的職責(zé)，不**需要對(duì)企業(yè)內(nèi)部控制的有效性進(jìn)行審計(jì)、還需要提供內(nèi)部咨詢?yōu)楦鱾€(gè)部門。內(nèi)審是風(fēng)險(xiǎn)防控的第三道防線，內(nèi)控部門、合規(guī)部門、風(fēng)險(xiǎn)管理部門是風(fēng)險(xiǎn)防控的第二道防線。內(nèi)審因?yàn)槠?*性，會(huì)對(duì)企業(yè)組織的內(nèi)控、合規(guī)管理和風(fēng)險(xiǎn)管理進(jìn)行檢查監(jiān)督和評(píng)價(jià)。內(nèi)審的檢查方式很多種，其中穿透式的檢查會(huì)涉及到整個(gè)業(yè)務(wù)流程，長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè)。從理論上說，內(nèi)控、合規(guī)，長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè)、風(fēng)險(xiǎn)管理更側(cè)重過程管理以及前端管理，而內(nèi)審雖說也在往前端擴(kuò)展，但因?yàn)槠?*性不能參與具體操作，更多地是對(duì)結(jié)果進(jìn)行監(jiān)督，長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè)。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、有效開展的關(guān)鍵。長(zhǎng)寧比較好的企業(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="長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393832177735/2474097.png"></div><p style="text-indent:25px">企業(yè)的內(nèi)部審計(jì)部門，它是監(jiān)督企業(yè)各部門、以及公司財(cái)務(wù)收支和經(jīng)營管理活動(dòng)。一般由本部門、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)部門只是設(shè)計(jì)財(cái)務(wù)會(huì)計(jì)的工作，而審計(jì)部門雖然也是涉及財(cái)務(wù)但是兩者的職能完全不同。我們?cè)趤砜纯赐鈱?，就是審?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)，通過接受企業(yè)的委托進(jìn)行審計(jì)，外審?fù)ㄟ^報(bào)表，注冊(cè)會(huì)計(jì)師對(duì)報(bào)表發(fā)表審計(jì)意見，審計(jì)的是財(cái)務(wù)報(bào)表的合法性、合理性。這樣來看的話內(nèi)審與外審區(qū)別還是很大的，不過對(duì)于一般的公司也不會(huì)設(shè)立內(nèi)部審計(jì)，因?yàn)閷?shí)在是沒有必要耗費(fèi)人力物力財(cái)力來審查公司，所以對(duì)于大部分公司來說接觸外部審計(jì)還是比較多的，比如說財(cái)務(wù)審計(jì)、驗(yàn)資報(bào)告、稅審等。寧波海曙企業(yè)內(nèi)控體系建設(shè)內(nèi)審人員應(yīng)該轉(zhuǎn)變觀念和工作方式，逐步擴(kuò)大審計(jì)范圍，排除內(nèi)審工作阻力。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè),內(nèi)審內(nèi)控" src="https://tyunfile.71360.com/UploadFile/13008993369/637340393806093750/29435.png"></div><p style="text-indent:25px">內(nèi)控和內(nèi)審區(qū)別：內(nèi)控是搭框架、建體系的，內(nèi)審是在框架內(nèi)找問題縫縫補(bǔ)補(bǔ)的。兩者工作有明確劃分的前提在于該單位有分部門或分崗位（原則上是該相互**的），如果前提不存在，那么內(nèi)控、內(nèi)審二者一體時(shí)，我們可以理解成就是一個(gè)內(nèi)部管理循環(huán)：事前、事中、事后都承包了，也就不考慮區(qū)別了，企業(yè)的內(nèi)控內(nèi)審交叉的地方比較多，按理論講，二者是不能一體的，畢竟不能自己審自己建立的內(nèi)部控制體系吧，這樣內(nèi)審的監(jiān)督效果就不明顯了。但企業(yè)（規(guī)模不算大的）一般情況下，只會(huì)設(shè)立內(nèi)控部門/內(nèi)審部門，或者直接設(shè)立一個(gè)兩崗合一的職位/部門。</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、注意使用過程方法，按過程進(jìn)行審核，如果是初次進(jìn)行審核，應(yīng)編制檢查表3、提問分開發(fā)式提問等提問方式，要注意對(duì)方回答問題的方式。4、如果是業(yè)務(wù)相關(guān)部門要注意，即不能認(rèn)為自己清楚而不提問，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。內(nèi)部審計(jì)可以評(píng)價(jià)內(nèi)部控制系統(tǒng)的健全性。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="長(zhǎng)寧比較好的企業(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">內(nèi)部控制審核的程序需要制訂審核計(jì)劃，制定審核計(jì)劃前注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)向被審核單位管理當(dāng)局獲取有關(guān)內(nèi)部控制有效性的書面認(rèn)定，以及內(nèi)部控制手冊(cè)、流程圖、調(diào)查問卷和備忘錄等文件。在制定審核計(jì)劃時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮以下主要因素：1．被審核單位所在行業(yè)的情況，包括行業(yè)景氣程度、經(jīng)營風(fēng)險(xiǎn)、技術(shù)進(jìn)步等；2．被審核單位的內(nèi)部情況，包括組織結(jié)構(gòu)、經(jīng)營特征、資本構(gòu)成、生產(chǎn)和業(yè)務(wù)流程、員工素質(zhì)等；3．被審核單位近期在經(jīng)營和內(nèi)部控制方面的變化；4．管理當(dāng)局的誠信、能力及發(fā)生舞弊的可能性；5．管理當(dāng)局評(píng)價(jià)內(nèi)部控制有效性的方法和證據(jù)；6．對(duì)重要性水平、固有風(fēng)險(xiǎn)及其他與確定內(nèi)部控制重大缺陷有關(guān)的因素的初步判斷；7．特定內(nèi)部控制的性質(zhì)及其在內(nèi)部控制整體中的重要性；8．對(duì)內(nèi)部控制有效性的初步判斷；9．從其他專業(yè)服務(wù)中了解到的有關(guān)被審核單位內(nèi)部控制的情況；10．如果被審核單位有多個(gè)經(jīng)營場(chǎng)所，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)選擇某些經(jīng)營場(chǎng)所的內(nèi)部控制進(jìn)行了解和測(cè)試。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。長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè)</p><p style="text-indent:25px">內(nèi)部審計(jì)的職能從單純查錯(cuò)防弊的保護(hù)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(píng)價(jià)轉(zhuǎn)變。長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè)</p><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)行全過程、各方面的監(jiān)督與評(píng)價(jià)。長(zhǎng)寧比較好的企業(yè)內(nèi)控體系建設(shè)</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3002505.html</p></div></div></div></div></div><div id="vy8p8g7" class="page-right twoColRt"><div id="y33x2oq" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="ke8k42c" class="recomPic likePro"><a 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