Internal control and compliance are essentially a two-way relationship. The existence of control lies in controlling risk. Compliance management is a systematic thinking based on laws and regulations, rules and regulations, policy requirements and supervision, as well as the compliance and performance of social commitments. Internal control can be used as a measure in compliance implementation, but compliance also has two basic contents. One is the control of "external control"; The second is the construction of "regulations", which is the connection point with the enterprise system and process, and also the measure to deal with "external control".
For enterprises, employees are citizens first, and then employees. Abiding by the laws that citizens should abide by is the minimum requirement for citizens and the content of compliance management. It is impossible for an enterprise to convert all universal legal provisions into enterprise system, but from the perspective of employee management requirements or value orientation, it is enough to have a value orientation that advocates compliance with laws and regulations.
Main procedures of internal control compliance inspection
1. Determine the inspection focus and send an inspection team: the internal control leading group determines the key units or departments, business processes or control points of internal control inspection according to the work focus; Self-inspection of subordinate units; Self-inspection and counterpart inspection of various functional departments of the company; The internal control leading group conducted a comprehensive inspection. ?
2. On-the-spot investigation of internal control by the inspection team: The inspection team reviews various documents, asks the employees of the inspected unit or department, and understands the employees' familiarity and mastery of the internal control system of relevant business processes.
3. The inspection team conducts on-site compliance test on internal control: the inspectors use the methods of reviewing evidence, walking test and on-site observation, and select certain economic businesses to test the internal control of the inspected unit or department according to the business process steps, control points and supervision and inspection methods specified in the internal control manual, so as to check whether and to what extent the internal control is implemented.
4. Overall evaluation of internal control by the inspection team: According to the test records and internal control evaluation methods, the inspection team evaluates whether the incompatible responsibilities of the inspected control points and processes are separated from each other, whether they perform their duties within the scope of authorization and approval, and whether they are implemented consistently and effectively, and records the evaluation conclusions in the working papers. The leader of the inspection team is responsible for the inspection and evaluation results.