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1 调查内部控制的建立情况1.1 决策和管理层。公司领导能否有效地对经营管理实施控制,公司是通过哪些措施实施控制的,重大投资、购置重要资产、长期工程签订重要经济合同或协议是否经总经理核准,高层管理人员是否能及时采纳外部、内部审计人员所提出的审计建议,公司领导层是否参与资金预算的编制和审核,公司领导层是否对经营业务和财务管理中的失控情况及时采取应急措施,使之恢复正常。
1 investigation of the establishment of internal control 1.1 decision-making and management. Whether the leadership of the company can effectively control the operation and management, what measures the company controls, major investments, acquisition of important assets, long-term engineering signing of important economic contracts or agreements are approved by the general manager, and whether senior management can timely adopt the external The audit suggestions put forward by the internal auditors, whether the company's leadership participated in the preparation and examination of the capital budget, and whether the leadership of the company promptly adopted emergency measures to bring the company's leadership back to normality in a timely manner in case of loss of control in the operation of the business and financial management.