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内部控制制度是指单位为了保证业务活动的有序进行、确保资产的安全完整、防止欺诈和舞弊行为,实现经营管理目标等而制定和实施的一系列控制职能的方法、措施和程序。内部控制是一个单位内部的管理控制系统,它涵盖单位的各项经济业务、各个部门和各个岗位。并对业务处理过程中的关键控制点,将内部控制工作落实到决策、执行、监督、反馈等各个环节。
The internal control system refers to a series of methods, measures and procedures for a series of control functions formulated and implemented by the units to ensure the orderly conduct of business activities, ensure the safety and integrity of assets, prevent fraud and fraud, and achieve management and management objectives. Internal control is an internal management control system, which covers the unit’s economic business, various departments and various positions. And implement the internal control in the decision-making, execution, supervision and feedback of the key control points in the business process.