From what aspects can enterprises carry out internal control work?
(A) straighten out the list, clear the boundaries of powers and responsibilities
Enterprises should, in accordance with the optimized and adjusted organizational structure, straighten out the examination and approval procedures of the headquarters and subsidiaries of the group enterprises in turn, further clarify the list of rights and responsibilities of the group and subsidiaries, organize the preparation of the list of rights and responsibilities of the group and subsidiaries, and clarify the rights and responsibilities of the group and subsidiaries from more than 30 items such as fund management, investment management, production and operation, bidding and procurement, cadre personnel and salary performance. Implement the legal person status of subsidiaries, give them due human rights, administrative power, financial power and management power, and realize their independent operation, self-financing and self-development. Each subsidiary has also formulated or revised the list of rights and responsibilities of the enterprise, and further established a control system with clear rights and responsibilities.
(B) Optimize and improve the corporate governance structure
Constantly optimize and improve the corporate governance structure, control mode and functions of all departments of the Group, improve the efficiency of operation and management, authorize subsidiaries to operate according to the corporate governance structure, and effectively supervise and prevent risk points. Optimize and integrate the subsidiaries of the Group into five tier-one subsidiaries according to business segments, and set up a board of directors, a board of supervisors or an executive director. Members of the group team will also hold leadership positions such as chairman and executive director of the subsidiary according to their work needs, which not only meets the needs of mastering the situation, but also ensures the subsidiary to implement its independent legal person status.
Group headquarters has set up six functional departments, including Party-masses Work Department, Administration Department, Human Resources Department, Strategic Investment Department, Finance Department, Audit Department, and Legal Department, and adjusted their functions, adding safety production functions to the Strategic Investment Department. According to the division of labor, the six departments comprehensively strengthened risk management and control, and improved the overall management level of the Group.
(3) Pay close attention to the implementation of the system.
In order to truly implement various systems, the group has compiled relevant systems and organized all employees to study in situ. Strive for every employee to master and clarify the system standards, improve the recognition and compliance with the system, infiltrate the system concept into daily behavior, improve the consciousness and initiative of implementing the system, effectively implement the requirements and responsibilities of internal control in every work link and post, and realize the process control of power operation.
(4) Promote the improvement of system construction.
Enterprises should attach great importance to the construction of internal control system, issue various normative documents covering all aspects of production, operation and internal management, and basically form a sound internal control system. At the same time, the subsidiaries of the enterprise simultaneously revise and improve the relevant systems to ensure that the group system meets the development needs of various business segments.
(5) Strengthen supervision and inspection.
Enhance the implementation effect of the internal control system, give full play to the role of internal audit supervision, and combine the inspection of the implementation of the internal control system with the internal audit work to enhance the implementation of the internal control system. Strengthen the compliance audit of the system and contract agreement. Each system and contract agreement has been audited by the audit department and the legal department to ensure the compliance and legality of the operation and management.
Actively carry out internal control risk investigation, and check whether the actual implementation is consistent with the internal control system, whether the risk points of operation and management are effectively controlled, and whether the internal control system is imperfect according to the business processes of departments and subsidiaries. Through internal control inspection and investigation, we will steadily promote the construction of internal control system, enhance our ability to resist various risks, and further improve the effectiveness of the Group's internal control.
What is enterprise internal control?
Internal control, that is, internal control, is implemented by the company's board of directors, board of supervisors, management and all employees, with the purpose of reasonably ensuring the legality and compliance of the company's operation and management, the safety of assets, the truthfulness and completeness of financial reports and related information, improving operational efficiency and effectiveness, and promoting the company's development strategy.
What are the elements of enterprise internal control?
Enterprise internal control includes five basic elements: risk assessment, internal environment, information and communication, control activities and internal supervision.