企业内部控制设计实务探讨

Application of Internal Control in Enterprise

从控制论原理出发,对内部控制、风险管理以及之间关系进行了分析;探讨内部控制方法及其作用,风险类别及其影响,以及风险与控制成本之间的最佳平衡,并以上柴公司内控建设的一个实例,探讨了企业内部控制的设计过程。

Internal control and risk management as well as the relation between them are analyzed with the principle of control theory. Discussion is made about the methods and functions of internal control, risk types and their effect, and the best balance between control and cost. In addition, how to apply internal control in a company is explained with a practice case of SDEC in this regard.