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当前,如何构建有效的内部控制机制,已经成为政府监管部门、企业高管层和内部审计所关注的重点内容,也是人们普遍关心的热点话题。简言之,内部控制设计有七步。第一步,收集资料。这个阶段主要解决两个问题:一是收集企业本身的管理制度;二是收集企业内部组织机构、部门和岗位职责。这是内部控制设计的基础。许多单位在设计内部控制之前,没有一个明确的部门和岗位
At present, how to construct an effective internal control mechanism has become the focus of attention of government regulators, senior executives and internal auditors, and is also a hot topic of general concern. In short, internal control design has seven steps. The first step, collect information. This stage mainly to solve two problems: First, collect the management system of the enterprise itself; the second is to collect internal organizational structure, departments and job responsibilities. This is the basis of internal control design. Many units do not have a well-defined department and position before designing internal control