The content of internal control can be divided into three levels: risk control, management control and operation control.
2. The internal control system and management accounting have the same foundation.
Internal control and management accounting have the same goal.
Management accounting and internal control construction are complementary.
Internal control and management accounting are interlinked (not exactly the same) in content and method.
3. The goal of corporate governance is to increase shareholder value and maximize stakeholder value.
The goal of corporate governance is to increase shareholder value and maximize stakeholder value.
4. The objectives of internal control mainly include the following aspects: (1) to ensure the effective realization of enterprise objectives;
(2) Abide by enterprise policies, procedures, rules and laws;
(3) Utilize enterprise resources economically and effectively;
(4) Ensure information quality;
(5) Effectively protect the resources of the enterprise.
5. Enterprises should follow five principles in establishing and implementing internal control, namely, the principles of comprehensiveness, importance, balance, adaptability and cost-effectiveness.
6. In the control theory, "feedback control" is a control method that signals are transmitted along the forward channel (or forward channel) and the feedback channel in a closed loop, thus forming a closed loop. Therefore, feedback control is a closed-loop control.
7. When an enterprise handles the material procurement business, it is stipulated that the material buyer has the right to handle the material procurement business below 1 000 yuan according to the actual situation and decide whether to purchase it, while the material procurement business with the amount exceeding 1 000 yuan can only be purchased after being approved by the competent leader. The former is the case of general authorization, and the latter is the case of special authorization.
8. Document record control is the basic control of internal control and the guarantee of the effectiveness of other controls.
9. Internal control consists of five elements: control environment, risk assessment, control activities, information and communication, and supervision.
10.a company is a large auto parts sales company. It is stipulated that after the end of daily business, the cash in the cash register is counted by employees who do not participate in the collection, which belongs to incompatible job separation control.
1 1. Independent directors are not employed in the enterprise.
12. The control concept is embodied in the policies, procedures and measures adopted by the management, rather than a mere formality.
13, enterprise management style is the embodiment of enterprise spirit and enterprise value. Enterprise spirit includes employees' understanding and recognition of the characteristics, status and atmosphere of the enterprise; Have the same belief that the fine tradition of the enterprise, the spirit of the times and the personality of the enterprise are integrated; Employees have ideals and hopes for the future development of this enterprise.
Corporate values are the recognition system of all employees' behavioral significance and the choice of their behavioral goals.
14. The internal quality of enterprise management style is mainly reflected in: enterprise reputation, enterprise management, enterprise ethics, competition, enterprise culture and so on.
15. The control environment in internal control does not include internal audit.
The control environment is at the top of the five elements of internal control, and its main contents include: honesty and moral values, management's participation, management's concept and business style, organizational structure, power and responsibility distribution, overall ability, human resources policy and so on.
16. If the manager of the sales department can ignore the internal control system of the accounting department, it can be considered that the control environment is insufficient.
17. In risk assessment, in order to effectively control risks, enterprises need to complete the following tasks: enterprise goal setting, risk identification, risk analysis and assessment, and risk response strategies.
18, the overall goal of an enterprise usually depends on the enterprise's concept and the value it pursues, and conforms to the specific goals of the lower departments of the enterprise. The overall objectives mainly include business objectives, financial reporting objectives and compliance objectives.
19. Internal control defects are divided into design defects and operation defects according to their causes.
20. The method of internal evaluation does not include summarizing the evaluation results.
The methods of enterprise internal control evaluation include, but are not limited to, individual interviews, questionnaires, special discussions, walk-through and re-execution, comparative analysis, benchmarking and on-site inspection.
2 1. Related transactions or events are disclosed in the financial statements. Disclosure of financial status, operating results and cash flow within an "acceptable range" and reasonable and practical reflection in financial statements.
22. In risk identification, the operation of an enterprise may face risks due to internal or external factors. Internal factors include: interruption of information system operation, changes in management responsibilities, staff quality and training methods, and incentive system; External factors: changes in customer needs or expectations.
23. Risk list method is the most basic and commonly used method to analyze the causes of risk events.
24. A company's raw materials will gather in the semi-finished warehouse after processing, and then enter the finished product workshop, so the semi-finished warehouse is a very key link in the whole production process. Once a major accident occurs, the company may face product liability risks caused by failure to deliver the goods within the time limit stipulated in the contract. This risk analysis belongs to dynamic analysis.
Dynamic analysis focuses on the relationship between each link and finds out those key links.
25. After identifying the overall business level and business level risks of the enterprise, the enterprise shall conduct risk analysis. Enterprises should adopt a combination of qualitative and quantitative methods, analyze and rank the identified risks according to the possibility of risk occurrence and its influence degree, and determine the key and priority control risks.
26, industry benchmark comparison belongs to qualitative analysis, not quantitative analysis method.
27. A company is worried about using boiler explosion, so it gives up using boiler water and uses electric furnace to boil water. This risk control method of enterprise A belongs to risk avoidance.
Risk aversion is the act of giving up an activity in order to avoid the possible risk loss caused by engaging in it. This is a negative way to deal with risks.
In order to reduce the losses caused by fire, Company A installed fire alarm and automatic sprinkler system in the building. This risk control method of Company A belongs to risk suppression.
Risk suppression refers to various measures taken to prevent the loss from expanding when and after a risk accident occurs.
29. Financial response to risk transfer refers to a management method that some units or individuals consciously transfer risk losses or financial consequences related to risk losses to another unit or individual to avoid bearing risk losses, among which subcontracting is direct transfer.
Indirect transfer: lease, guarantee and insurance.
30. Financial reporting control activities are classified according to the objectives of the control activities.
Enterprise-level control activities are classified according to control levels;
Preventive control activities are classified according to the function of control activities;
Automatic control belongs to the classification by control mode.
3 1. Control measures for control activities generally include: incompatible job separation control, authorization approval control, accounting system control, property protection control, budget control, business analysis control and performance evaluation control.
32. Article 28 of the Basic Standards for Internal Control of Enterprises clearly states that enterprises should combine the results of risk assessment, adopt the methods of combining manual control with automatic control, preventive control with discovery control, and use corresponding control measures to control risks within a tolerable range.
33. Authorization approval control is a control activity among internal control elements.
The control measures of control activities generally include: incompatible job separation control, authorization approval control, accounting system control, property protection control, budget control, business analysis control and performance evaluation control.
Company A is a large unlisted enterprise. In order to implement the Basic Standards for Enterprise Internal Control in advance, we are considering setting up an audit committee, in which at least one independent director should be an accounting professional.
Set up an audit committee under the board of directors.
When exercising its functions and powers, the audit committee has the right to engage independent legal accountants and other consultants to provide consulting services.
The audit committee believes that it can propose to convene an audit committee meeting at any time when necessary.
35. In order to improve and perfect the internal control, the management of Company A is re-examining the rationality of the company's existing responsibilities and positions. For example, Zhang, the manager of the administrative department, is also the chairman of the trade union, which does not belong to the situation of concurrently holding incompatible positions.
The manager of the administrative department and the chairman of the trade union will not be responsible for the internal business of the enterprise, so these two positions are not incompatible.
36. The work of recording subsidiary ledger and general ledger should be separated. These two jobs are incompatible.
37. Control activities refer to policies and procedures to ensure the implementation of management instructions.
38. The control of accounting system includes: sequentially numbering vouchers, setting up accounting institutions according to law, and setting up reasonable accounting registration books for double-entry bookkeeping.
What belongs to property protection control is: periodic inventory and account verification.
39. The information reporting system of enterprises can be divided into four types: regular report, real-time report, special report and comprehensive report. Relevant personnel also report the information obtained by their opponents to the person in charge on time, so as to obtain enough information for decision-making.
40. According to the articles of association of Company A, every Friday between 9: 00- 17: 00, the company's senior management should visit employees to listen to their complaints and suggestions, which belongs to internal communication in information communication.
Internal communication refers to the contact and communication between the upper and lower levels and between horizontal departments within the enterprise.
4 1, enterprise a received a batch of goods from Beijing on the afternoon of March 1. However, on the evening of March 1, when the truck arrived, there was no notice to pick up and unload the goods, and the goods were shipped away intact the next day. This kind of internal control anomie is related to the information communication elements in internal control, which belongs to the lack of information communication elements.
42, enterprises can and should take the following as the focus of anti-fraud work:
(1) embezzle or misappropriate enterprise assets without authorization or seek improper benefits by other illegal means;
(2) There are false records, misleading statements or major omissions in financial accounting reports and information disclosure;
(3) The directors supervise the managers and other senior managers and abuse their powers;
(4) Relevant institutions and personnel collude in fraud.
43. An enterprise may designate an audit department as a permanent institution for its anti-fraud work.
44, about the enterprise anti-corruption as a permanent institution's work authority:
Conduct independent evaluation of anti-fraud work in enterprises, review and evaluate the establishment and implementation of anti-fraud control mechanism in enterprises, and assist management to conduct annual fraud risk assessment of various departments.
Accept fraud reports, register, investigate enterprise fraud cases, issue handling opinions, and report to management, audit committee and board of directors. All employees who practise fraud, regardless of whether they have reached the level of criminal offence, should be advised by the audit department to give corresponding internal punishment according to relevant regulations (instead of directly making a punishment decision).
45. Immediate punishment does not constitute a supervisory element in internal control.
Continuous supervision, independent evaluation and defect report constitute three elements of supervision.
46, the enterprise shall track the rectification of internal control defects, and the major defects found in internal supervision shall be investigated for the responsibility of the relevant responsible units or responsible persons.
47. Company A issued a document stipulating that all departments or responsible persons should conduct self-examination and evaluation of business implementation according to established plans and standards, which reflects the independent evaluation of internal control and supervision elements.
Independent evaluation refers to the management departments and personnel at all levels of each enterprise regularly or irregularly check the implementation of its internal control system, analyze and evaluate the effectiveness of the period and the efficiency and effect of implementation, and better achieve the goal of internal control.
48. Incompatible positions in fund business shall at least include: (1) approval and execution of fund payment;
(2) Custody records and list of funds;
(3) Accounting records and audit supervision of funds.
49, the enterprise key accounting positions can implement the system of compulsory leave, and in the longest period of not more than five years for job rotation.
50. Legal bills invalidated by enterprises due to filling and issuing errors or other reasons should be retained.
5 1. Description of internal control evaluation: internal control evaluation is an activity around control objectives and a cyclic process; Internal control is not the work of a department, but the work of the whole enterprise; The board of directors is ultimately responsible for the evaluation of internal control.
The board of directors may engage an accounting firm to audit the effectiveness of its internal control, but it cannot reduce or eliminate its responsibilities.
52. The goal of enterprise internal control evaluation is to urge enterprises to strengthen the construction of internal control system and seriously implement it by evaluating the soundness, rationality and effectiveness of the internal control system, so as to ensure the continuous and effective improvement of the internal control system.
53. The ability to obtain financial information and non-financial information belongs to the evaluation point of information and communication.
Belonging to the internal environment in the internal control evaluation, the evaluation focuses on: the content of organizational culture and the understanding and recognition of the members of the organization, the soundness and effectiveness of the corporate governance structure, the employee employment procedures and training system.
54. Each control goal needs to be achieved by several corresponding control factors, and the role of these control factors is to control the business links that are prone to wrong coins in the model. These may be wrong. B's business links are called control points.
55. The enterprise shall take 65438+February 3 1 as the base date of the annual internal control evaluation report, or choose June 30 as the base date, and the internal control leave report shall be submitted within four months after the base date.
56, internal control defects, according to their influence degree is divided into major defects, important defects and general defects; Major defects are also called self-destructive loopholes; If there are one or more major defects in internal control, the conclusion that internal control is invalid shall be made; An important defect is a combination of one or more general defects.
57. The use of a certain sum of money must be authorized by the general manager, but the enterprise is in urgent need of money. In the case of prior use, the general manager's approval procedure will be investigated, and it can be judged that there are operational defects in the approval control of fund authorization.
58. The organization responsible for identifying important defects and correcting them is the manager.
59. As a listed company, Company A has established and improved its internal control system in accordance with the basic internal control norms and application guidelines jointly promulgated by the Ministry of Finance and other relevant departments. In the daily management and control activities of the company, the authorization approval control activity is the reimbursement of related expenses, which needs the signature of the department head and the head of the finance department.
60. Duties that internal audit should perform: review and evaluate whether the utilization of human, financial and material resources is economical and effective; Carry out special research to find out the weak links and mistakes in business management; Review and evaluate the company's operations and projects to ensure that the results are consistent with the company's established strategic objectives, and determine whether the operations and projects are carried out as planned.
The duties of the audit committee: regularly evaluate the adequacy and effectiveness of the company's internal control system, evaluate the possibility of employee fraud, evaluate the possibility of management fraud, evaluate the company's code of conduct, and handle complaints.
6 1. Statement of internal audit authority: When performing their duties, the internal audit can participate in all documents and records belonging to the company at will and immediately without restriction;
Internal audit can directly accept complaints or information provided by employees of the company;
In the process of performing their duties, internal auditors have the right to make their own decisions, put forward suggestions for improving management, and report to the board of directors and the top management of the company.
When conducting internal audit, the auditee shall submit to the audit department according to the time limit and requirements stipulated by the audit department, and provide the original documents and materials related to the audit content or their copies. When necessary, the audit department may temporarily seal up the original vouchers and materials such as accounting books and voucher files.
62. Statement on special committees: The board of directors of a listed company may set up special committees on strategy, audit, nomination, remuneration and assessment according to the relevant resolutions of the shareholders' meeting;
The members of the special committee are all directors;
In the audit committee, at least one independent director should be an accounting professional.
In the remuneration and assessment committee of the Nomination Committee of the Audit Committee, independent directors should be in the majority and act as conveners.
63. Confirmation services and consulting services have the same goal, and both are value-added services for the organization.
64. Choosing the audit object is the first and most critical step of internal audit.
65. The selection of audit objects must follow the principles of importance, risk orientation and competence.
66. According to the regulations of the internal audit department of Company A, the company's tired departments are divided into four grades according to the total assets. If the total assets exceed 20 million yuan, it will be 6,543,800,000 yuan to 20 million yuan at the first level, 5 million yuan to 6,543,800,000 yuan at the second level and 5 million yuan at the third level. The second-level audit object will be audited once a year. At least 30% of the third-level audit objects and 10% of the fourth-level audit objects are randomly selected every year. The standard of dividing the audit object before confirmation is to divide the audit object according to its value.
Dividing audit objects by value is the most common practice. Quantify potential audit objects based on value, and then divide them into different levels according to the size of value (total assets and sales).
67. Description of the formulation of annual audit plan: The internal control risk analysis should be completed before the formulation of three-year plan and annual plan, and pay attention to the realistic basis for the formulation of audit plan; The three-year audit plan shall be revised once a year by the audit headquarters, and the annual revision shall be approved by the Audit and Finance Committee of the Board of Directors and signed by the President. A complete annual audit plan generally consists of two parts: written description and digital form, namely, audit plan and audit schedule.
The quarterly audit plan shall be adjusted by the audit headquarters according to the annual plan before the start of each quarter and signed by the president.
68. Statement on the inspection and revision of audit reports: the internal audit institution shall establish a three-level review system for audit reports, and the division of labor for the three-level review may be decided by the internal audit institution of the institution; The business director of the internal audit institution shall preside over the off-site key review; Presided over by the person in charge of the internal audit institution to conduct off-site overall review; Moderators at all levels can authorize others to exercise their rights when necessary, but the responsibility remains with the moderators.
69. In the audit report, technical terms and flashy and incomprehensible language should be avoided, because Zhejiang hinders the attention of report readers. We should understand that audit reports are not written for auditors, but for reports. Readers are probably not trained professional auditors, and report readers are not interested in our audit technology. We shouldn't tell them the detailed audit steps and procedures.
70. Follow-up audit is not an independent audit project. Follow-up audit is a continuation of the previous audit. If the person in charge of the internal audit institution can't go out, it shows that the management of the audited unit has taken effective corrective measures for the problems found in the audit. Follow-up audit can be used as part of the next audit.
In the follow-up audit, auditors should focus on whether the problem can be solved and its impact on the audited entity, rather than whether the specific suggestions put forward in the audit report can be strictly implemented. Therefore, the corrective measures taken by the audited entity and their effects are the main contents of follow-up audit.
The procedures and methods of follow-up audit are basically the same as general audit, but more targeted.
Follow-up audit, like routine audit, will also cause concern and conflict.
7 1. After receiving the purchase requisition, the purchasing department shall determine the best supply source of the approved purchase requisition. For large and important procurement projects, suppliers should be determined through bidding to ensure the timeliness, quality and low cost of supply.
72. The procurement contract has been numbered and signed by the authorized buyer. Send them to the suppliers, and the Women's Federation will send them to the internal inspection department, the finance department and the border requisition department.
73. Supplier selection and approval are incompatible positions.
74. If the requisition needs to be cancelled due to special reasons, the original requisition department will inform the purchasing department to stop purchasing, and the purchasing department will stamp the cancellation stamp on the original requisition and return it to the requisition department.
75. Description of the contents of supervision and inspection in procurement business control: (1) Procurement management, focusing on checking whether the implementation of procurement policies is in compliance with regulations; (2) Purchase return management, focusing on checking whether the purchase return procedures are complete and whether the returned funds are recorded in time.
76. The physical circulation control of inventory mainly includes requisition control, storage control and inventory control. Inventory storage control mainly includes: storage plan control, authorization approval control, inventory contact control, inventory record control, inventory special custody, inventory safety control, and production site inventory control.
77. Storage inspection in inventory storage and storage control: the department manager checks the work of warehouses and warehouse administrators at least once a month;
The deputy general manager in charge remembers to check the work of the warehouse and the keeper at least once;
The general manager checks the work of warehouses and storekeepers at least once a year.
78. The main objectives of internal control in sales business are:
(1) Ensure the safety and integrity of the goods;
(2) Ensure the effective operation of the sales business;
(3) Ensure timely and full recovery of payment;
(4) Ensure the authenticity of the sales business;
(5) Ensure the rationality and correctness of sales discounts and returns.
79. Credit management department and job description:
Credit management departments and posts are responsible for formulating enterprise credit policies and supervising the implementation of credit policies of various departments;
Credit management positions and sales positions should be set separately;
The credit policy also clearly stipulates that the credit status of customers should be evaluated regularly or at least annually, and corresponding measures should be taken according to the clear credit limit, repayment period, discount standard and private information of different customers.
Conditional enterprises can set up special credit management departments or posts.
80. Sales and collection are incompatible, and the positions should at least include: (1) separation of customer credit investigation and evaluation from approval and signing of sales contracts;
(2) The approval and signing of the sales contract is separated from the handling of delivery;
(3) The sales amount can be confirmed to be separated from relevant accounting records;
(4) The receipt and handling of returns are separated from relevant accounting entries;
(5) The sales business is nearly 100 yuan, and the management of invoice issuance is separated;
(6) The provision and approval of bad debt reserve will separate write-off from approval;
(7) The bookkeeper of accounts receivable cannot be the approver of accounts receivable at the same time.
8 1. In the difficult authorization approval control, the sales expense budget should be approved by the board of directors.
The sales policy and credit policy shall be approved by the general manager.
The sales price list and sufficient authority control table shall be approved by the general manager or authorized approver.
The determination of the sales price and the signing of the sales contract shall be authorized by the general manager for approval.
Special time beyond the scope of the company's sales and credit policies must be approved by the general manager.
82. Dynamically manage customer credit and review it at least once a year. In case of major changes, it is necessary to adjust and adjust the structure in time, and the authorization of the bow should be recognized by everyone.
83. Statement on Xiuzi Collection Control:
(1) Collection of accounts receivable and payable of relevant departments
(2) The salesman or back office staff of the business department shall check the balance and amount of accounts receivable with customers every six months, find out the reasons in time and report them to the finance department for processing.
(3) The Finance Department sends a reconciliation letter to Customer Service G at least once a year. For customers with a large amount, when the finance department thinks it is necessary or the sales department applies, it will send personnel to reconcile with the customers. If any discrepancy is found, report it to the superior in time, and find out the reason in time with relevant departments for handling.
84. Fixed assets business is incompatible, and the positions at least include: (1) preparation and approval of fixed assets investment budget.
(2) to approve and implement the fixed assets investment budget
(3) Financial acceptance and payment of fixed assets
(4) Application and approval of forest asset insurance
(5) Approval and implementation of fixed assets disposal
(6) the implementation of the purchase and disposal of fixed assets and related accounting records.
85. Management responsibilities of the chief financial officer or chief financial officer: (1) To examine and approve major decisions such as investment, repair and scrapping of fixed assets together with the production administrative director;
(2) examine and approve the depreciation plan of fixed assets and check its implementation;
(three) to organize the formulation of the evaluation index system and evaluation method for the utilization effect of fixed assets;
(4) Organizing the inventory of fixed assets;
(5) Organize fixed assets accounting and check the accounting results.
86. Intangible assets refer to non-monetary long-term asset packages without physical form, patent rights, non-patented technology trademark rights, copyright land use rights, etc. held by enterprises for producing goods, providing services, leasing to others or for management purposes.
87. The key control of R&D includes project initiation control, R&D process control, conclusion acceptance control, research achievement development control and research achievement protection control.
88. Incompatible positions in engineering projects generally include: project proposal, feasibility study and project decision-making; Compilation and review of probability calculation; Project decision-making and project implementation; Project implementation and price payment; Project implementation and project acceptance; Final accounts and final accounts audit.
89. The focus of project quality control should be on the investigation and study of various interference factors in the external environment and system. Do a good job in risk analysis and management, predict all possible quality deviations and take effective preventive measures.
90, project budget and project budget:
The project budget is based on the preliminary design documents of the project, and the project budget is based on the construction drawing design.
Engineering budget estimate is an important economic index to evaluate the economy and rationality of design method;
The project budget is an important basis for determining the project scale, compiling the annual financial budget and withdrawing funds. Project budget is an important basis for enterprises to bid, select construction units and equipment to control project cost, complete settlement, prepare capital budget and fund raising plan.
The project budget is compiled by the engineering designer according to the project budget quota and various cost standards; The project budget is compiled by professionals in the infrastructure department and entrusted specialized agencies.
9 1. Company A borrows 1 ten thousand yuan from Bank A, and Company B provides general guarantee for this loan. Company B provides guaranteed payment and requires the company to provide counter-guarantee, in which the counter-guarantee provided by Company A cannot be cash.
Counter-guarantee can usually take the following forms: (1) mortgage of movable and immovable property; (2) chattel pledge and right pledge; (3) guarantee.
92. Company A borrowed RMB 654.38+million from Bank A, and Company B intends to provide general guarantee for this loan. Among them, according to the articles of association of Company B, the guarantee of more than 5 million yuan must be approved by the shareholders' meeting. There is a saying about the guarantee approval of company B:
The relevant departments should put forward the plan in advance, and report it to the shareholders' meeting for approval after the social resolution is passed;
Before submitting it to the shareholders' meeting for voting, the board of directors shall organize the finance department and other relevant departments to evaluate the guaranteed company A and form an evaluation report;
After the guarantee is approved by the shareholders' meeting, the chairman and general manager of Company B should regularly listen to the financial department's report on the financial status of the guarantor, compare the abnormal financial status of the guarantor, and study countermeasures in time.
After the guarantee is approved by the shareholders' meeting or the board of directors, the chairman and authorized general manager will sign a guarantee agreement with the company on behalf of the company and the guarantor.
93, about the company guarantor to monitor the guaranteed project of the guaranteed unit, can be expressed in the following ways:
Participate in meetings, talks and talks between the guaranteed unit and the guaranteed project;
Review the construction progress and financial status of the guaranteed project;
The guarantor must guarantee the company on a regular basis. You provide its true and complete operating conditions, and the company has the right to inquire about the financial status of the guarantor at any time.
One month before the maturity of the guaranteed debt, the guarantor must provide the company guarantor with debt repayment, statements or plans and related financial statements.
94. Before financial statements are provided to the outside world, they should be audited according to the prescribed procedures. Among them, the person in charge of the accounting department shall review and sign the accuracy of the financial report; The chief accountant or the person in charge of accounting shall examine the authenticity, completeness, legality and compliance of the financial report and sign and seal it; The person in charge of your business should review the overall legality and compliance of the financial report and sign and seal it.
95. The person in charge of internal control evaluation in daily life refers to the process that the board of directors of an enterprise or similar decision-making body or its authorized body regularly or irregularly checks and evaluates the effectiveness of Ber Ber's own profit control and the efficiency and effect of its implementation, in order to provide reasonable guarantee for the enterprise to achieve all its economic goals.
In July, 1996 10, the control evaluation of Lu Bu should at least follow the principles of comprehensiveness, importance and independence, and ensure the unity, objectivity and fairness of the evaluation criteria.
97. Among the information and communication control elements, important information is transmitted to the board of supervisors, the board of directors and the manager in time.
The establishment of communication channels is consistent with the organizational structure. Therefore, in order to keep smooth, on the one hand, enterprises should ensure detailed organizational control lines, design a set of channels including formal communication and informal communication, so that the communication of various needs within the organization can be realized accurately, timely and effectively, on the other hand, they should pay attention to eliminating the interference of personal factors on communication, so that important information can be transmitted to the board of directors, the board of supervisors and the management in time.
98. Once the importance and probability of risks are assessed, the management needs to weigh the risks and benefits according to the results of risk analysis and assessment, and choose the best risk response strategy in combination with risk tolerance.
99. Operational analysis and control requires enterprises to establish operational analysis and control. Managers should comprehensively use information on production, purchase and sale, investment, financing and finance. , and regularly use factor analysis, comparative analysis, trend analysis and other methods for operational analysis. , find out the existing problems, find out the reasons in time and improve them.
100, the enterprise shall, in combination with internal supervision, conduct self-evaluation on the effectiveness of internal control on a regular basis and issue an internal control evaluation report.