Enterprise internal control and internal audit practice operation
First, the enterprise internal control system and requirements
1. China enterprise internal control system: provisions of SASAC, Ministry of Finance, Audit Office, China Securities Regulatory Commission, China Insurance Regulatory Commission and stock exchange; Basic norms of enterprise internal control, application guidelines of enterprise internal control, evaluation guidelines of enterprise internal control and verification guidelines.
2. China enterprises should adhere to the principle of improving internal control case:
Enterprise failure caused by internal control failure
The second is the construction and concrete implementation of enterprise internal control framework-from fire control system to risk-based system.
1. Describe and improve the internal control environment of enterprises.
2. Set the first-level objectives of internal control.
3. Detailed decomposition of internal control objectives
4. Common adverse events leading to enterprise risks
5. Common methods of identifying risk projects
6. Assess the risk degree and loss of the risk matters.
7. What are the common risk coping methods?
8. Description, evaluation, optimization and solidification of risk control procedures
9. Control of internal business activities:
(1) Sales and collection link
(2) Procurement and payment links
(3) production links
(4) Fixed assets management and inventory
(5) Monetary fund management
(6) Related party transactions
(7) Guarantee and financing
(8) Investment link
(9) Research and development link
(10) personnel management
(1 1) Internal control of computer information system
10. Control of other important matters of the company:
(1) For subsidiaries
(2) Major investment and external guarantee
(3) Related party transactions
(4) Use and management of raised funds
(5) Information disclosure
(6) Internal control of other special risks
1 1. internal control 12. Summary, evaluation and improvement cases of internal control defects;
Determination and decomposition of internal control objectives of enterprise sales and accounts receivable business;
A case study on risk assessment strategies and countermeasures for enterprise accounts receivable recovery;
Description, evaluation, optimization and solidification of risk control procedures of group companies. Operation and supervision of enterprise internal control framework
1. Process management requires the internal control department to take the lead.
2. Functional orientation of internal control department
3. Process evaluation method
4. Set up internal control monitoring posts in relevant departments.
5. Items, time, procedures and methods of internal control inspection and supervision;
6. Necessary items of internal control inspection and supervision plan. Dynamically correct risk items and control processes.
8. Internal control, inspection, supervision and incentive mechanism.
9. Form an annual internal control report case:
The setting of internal control departments of listed companies;
Process evaluation method of enterprise financial department
Four. Internal control evaluation
1. Principles to be adhered to in internal control evaluation
2. The content of internal control evaluation
3. Evaluation method of internal control
4. How to evaluate the effectiveness of internal control?
5. Work results: internal control self-evaluation report
6. Main points of writing the annual internal control self-evaluation report
Verb (abbreviation of verb) internal audit
1. Organization of enterprise internal audit. Procedures and practical documents of internal audit
3. The main contents of internal audit control
4. Technical methods and practical skills of internal audit
5. Internal audit practice guide