Enterprise internal control requires to ensure the accuracy, authenticity, effectiveness and timeliness of enterprise assets and financial information; Ensure effective control of employees, workflow and logistics; Establish an effective supervision mechanism for business activities of enterprises.
Extended data
Regarding the internal control of enterprises, the Sarbanes-Oxley Act was promulgated in the United States in 2002 because of the Enron incident, and five ministries and commissions in China newly promulgated the basic norms of internal control of enterprises and their supporting guidelines. Obviously, only by establishing an effective internal control system can enterprises achieve stable and sustainable development.
The application of enterprise internal control standard system in China is still in its infancy. Based on the practice summary of providing risk management and internal control services for various enterprises for many years, from the practical point of view, this paper understands the essence of COSO internal control framework in detail, explains the specific steps of internal control system construction with typical cases at home and abroad, and seeks solutions to internal control system problems in combination with the current situation of enterprises.
Really let the internal control system start from the inside of the enterprise and arm the enterprise from top to bottom!
reference data
Baidu Encyclopedia-Internal Control Management