What does the internal control evaluation system include?

The evaluation standard system of enterprise internal control is a management mechanism, which standardizes the operation and management activities of enterprises and can improve their operation efficiency and anti-risk ability. It not only reflects the needs of corporate governance structure and management system, but also includes the strategic objectives, performance evaluation and incentive measures of enterprise development. Establishing a scientific and strict internal control evaluation system is not only the requirement of the implementation of internal control system itself, but also the cornerstone to ensure the effective implementation of enterprise management strategy. However, at present, the evaluation of internal control of enterprises in China mainly serves the audit, and there are great limitations in both the evaluation content and the evaluation goal, which restricts the effective implementation of internal control of enterprises. Therefore, it is imperative to establish a set of perfect, practical and operable internal control evaluation system.

Internal control evaluation system

I. Internal control part, including:

management structure

(2) Organization setting and power and responsibility distribution

(iii) Internal audit

Human resource policy

(E) Corporate culture

Second, the risk assessment part, including:

Risk identification, analysis and response.

Third, control activities, including:

(1) personnel

1. Work separation control

2. Authorization approval control

3. Human resource control

(2) Special projects

1. Property protection control

2. Accounting system control

3. Information technology control

(3) Operation

1. process control

2. Budget control

3. Operation analysis and control

(4) Emergency response

Emergency handling mechanism

Four. Information and communication, including:

(A) information collection and transmission path

(2) Information carrier control

(3) information review, feedback and processing

Verb (abbreviation for verb) Internal supervision, including:

(a) supervision and inspection of the establishment and implementation of internal control

(two) to evaluate whether the internal control is sound, reasonable and effective.

(three) report the defects, take treatment measures, and investigate the responsibility.