内部控制存在的问题及解决对策

The Problems in Internal Controlling and Its Solving Ways

以包代管、管理人员素质低、内部审计力量薄弱、奖罚不明等是当前内部控制存在的主要问题,只有改善控制环境,对控制点和关键控制点进行健全性和符合性测试和评价,才能促进内部控制的发展和提高。

The major problem existing currently for the internal controlling are contract substituted for management、low disposition of the managing personnel、low strength of the internal audit and unclear for rewarding and penalizing,etc.,the internal control can not be developed and raised before the control enviorment is improved and the control points and key control points are checked and evaluated.