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本文依据COSO框架,从改善企业内部控制实效的角度出发,对目前电信企业内部控制存在的问题进行分析,并就电信企业如何通过完善内控建设提升执行效力与内控效果提出若干对策。
Based on the framework of COSO, from the point of view of improving the effectiveness of internal control, this paper analyzes the existing problems in the internal control of telecommunication enterprises and puts forward some countermeasures on how to improve the implementation effect and effectiveness of internal control by improving the internal control.