内部控制自我评价在宝钢的运用

The Practice of CSA in Baosteel

内部控制自我评价是新兴的审计技术和方法, 在西方发达国家公司内部控制管理领域被广泛运用。本文以中国航油 (新加坡) 的暴仓事件为反面案例, 对内部控制自我评价的理论背景和基本特征进行介绍, 并着重介绍了这一方法在上海宝钢国际经济贸易有限公司的实施, 以及笔者在具体实施后的一些思考。

This article introduces the control self-assessment,an advanced management tool ,focusing on its features,theory and framework,approach,and assessment model.Als o the author tries to predict the future development of control self assessment. As an important part of the enterprise governance,internal controls have receive d increasing attention from both the academic and the business areas;whilst the corporation management has just started stepping forward in the area of self-as sessment.To give a persuasive example for the feasibility of the control self-asse ssment,the author provides the business background of Shanghai Baosteel Internat ional Co Ltd(“Baosteel Int'l”).Based on the deep understanding of the Baostee l Int'l,the author designed a control self-assessment implementation plan,incl uding the phases of preparation,analyzing,fieldwork,assessment,reporting,and sum marizing.The plan clarifies the purpose,the ground rules for the pilot run,and t he main contents of the questionnaire,working paper,and control self-assessment .Finally the author confide the realization of implementing control self-assess ment.