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案例分析题一甲公司为上海证券交易所主板上市公司,主营钢铁制造。由于外部经济环境越来越复杂,企业经营风险不断加大,甲公司决定进一步发挥内部控制在企业经营中的作用,2014年对内部控制建设提出了一系列工作要点并开展了部分工作:(1)企业层面控制①关于人力资源控制。内部控制建设应该以人为本,为解决企业内部控制专业人才紧缺状况,集团公司将抽调财会、审
Case Study Question A company listed on the Shanghai Stock Exchange main board, the main steel manufacturing. Due to the increasingly complicated external economic environment and the ever-increasing business risk, Company A decided to give further play to the role of internal control in the operation of the enterprise. In 2014, it put forward a series of work points and carried out some work on the construction of internal control: (1 Control at the enterprise level ① Control of human resources. Internal control should be people-oriented construction, internal control professionals to solve the shortage of professionals, the group will draw the accounting, audit