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.
5 inspection team to submit inspection and comprehensive evaluation report; Subordinate units form a comprehensive evaluation report; All functional departments of the company form a comprehensive evaluation report; The internal control leading group forms an annual comprehensive evaluation report.
6. Implement rewards and punishments and accept reconsideration applications: if the inspection is organized by the subordinate units, the subordinate units will implement rewards and punishments to the relevant units or departments and relevant personnel according to the internal reward and punishment measures; Reward and punish relevant departments and personnel according to the reward and punishment opinions put forward by the counterpart inspection of each functional department and the comprehensive inspection of the internal control leading group.
7. Supplementary opinions on revision of the internal control manual: If inspection teams at all levels find that the contents of the internal control system do not meet the needs of the company's operation and operation, they should put forward suggestions for revision in time and report them to the internal control leading group of the company and the joint-stock company for approval and revision.
Extended data:
It is necessary to carefully sort out the system, knowledge, skills and professional ethics of "what to know, what to know, what to do and what to abide by" in accordance with the documents of the Associated Press, relevant post operating rules and relevant institutional measures.
The operation process and each link of counter business are investigated for potential risks, so that each teller and account manager can handle business in strict accordance with the provisions of various business operation processes, improve work quality, prevent and control operational risks and eliminate potential risks.