1. Establishment of internal control system
According to the requirements of internal control standard system, combined with business conditions and related business processes, enterprises sort out internal business processes, main risks and control points, formulate corresponding control measures, form internal control systems and control documents, and establish internal control systems.
2. Feasibility analysis of internal control information system construction
While establishing and perfecting the internal control system and control documents, enterprises can analyze the necessity of establishing the internal control information system according to the specific conditions of the internal control system construction, for example, whether the internal control system construction has been basically formed (1), and whether the relevant work results can be used as the basic data of the internal control information system;
(2) Whether the enterprise has established or is establishing the overall planning of information system construction, and whether the internal control information system can be better integrated into the overall planning of enterprise information system construction;
(3) Whether the relevant personnel involved in the construction of enterprise internal control system have received comprehensive training, and whether they have strong cognition and acceptance of internal control-related work;
(4) Whether the construction of the internal control information system can help relevant personnel to improve their work efficiency without causing extra workload; Wait a minute.
According to the feasibility analysis results of the internal control information system construction, the enterprise forms a feasibility analysis report and determines the basic model and roadmap of the internal control information system construction.
3. Update and transform the existing information system of the enterprise.
The construction of internal control information system involves the transformation of the existing information system of enterprises. According to the feasibility report of internal control information system construction, combined with the existing information technology level and management status of the enterprise, the enterprise will improve, update and transform the original system, and realize the related perfection of the internal control system construction to the original system functions in the information system.
4. Complete internal control information system.
Establish and improve the internal control information system, and realize the comprehensive construction of the internal control information system through the extraction and embedding integration of the internal control information system and the original information system. The internal control information system should be independent of all business systems of the enterprise in architecture, and its specific functions include the management and maintenance of the internal control system and control documents, support the internal control functional departments of the enterprise to test and evaluate the effectiveness of internal control, and realize the continuous improvement and optimization of the internal control work of the enterprise.