ISO quality management system divides documents into four levels, that is, the first level is the quality manual, the second level is the system, the third level is the work instruction (process), and the fourth level is the use form. This classification conforms to the logic of "management institutionalization, system systematization and process formalization". Therefore, from a practical point of view, management system can be divided into broad sense and narrow sense, that is, broad sense management system is the sum of management norms including system, process and form, while narrow sense management system only includes system documents.
We have three authoritative definitions of internal control:
Internal Control-Comprehensive Framework (20 13): Internal control is a process implemented by the board of directors, management and other employees of the main body, aiming at providing reasonable guarantee for achieving the objectives of operation, reporting and compliance.
Basic Standards for Internal Control of Enterprises Article 3 Internal control as mentioned in these Standards refers to the process implemented by the board of directors, the board of supervisors, the managers and all employees of an enterprise to achieve control objectives.
Article 3 of Internal Control Standard for Administrative Institutions (for Trial Implementation): The internal control mentioned in this standard refers to the prevention and control of risks in economic activities by units in order to achieve control objectives by formulating systems, implementing measures and executing procedures.
COSO emphasizes that internal control is a process and further interprets it as "policy and procedure manuals, systems and forms". The basic specification follows the definition of COSO in the concept of internal control. The internal control norms of administrative institutions also show that internal control needs to be embedded in systems, measures and procedures.
From the above definition of internal control, we can also draw a conclusion that internal control is embodied through systems, processes and forms.
Legal basis: Article 7 of the Regulations of People's Republic of China (PRC) Municipality on the Disclosure of Government Information People's governments at all levels should actively promote the disclosure of government information and gradually increase the contents of government information disclosure.
Article 8 People's governments at all levels shall strengthen the standardization and informatization management of government information resources, strengthen the construction of online government information disclosure platform, promote the integration of government information disclosure platform and government service platform, and improve the online processing level of government information disclosure.
Ninth citizens, legal persons and other organizations have the right to supervise the government information disclosure work of administrative organs, and make criticisms and suggestions.