企业内部控制自我评估研究--基于上汽集团借助IT系统平台的CSA实践

Study on Practice of CSA in Enterprise——Based on Practice of SAIC by Dint of IT System Platform Shanghai Institute of Internal Auditors Subject Group

本课题阐述了内部控制自我评估(CSA)的特征和作用,并对目前CSA的实施方式进行了描述,在此基础上结合国有大型制造企业——上汽集团2008年运用IT系统执行CSA的成功案例,从依托完善的公司治理结构、"警察"到"教练"的角色转换、借助先进的IT系统平台和采用合适的IT治理服务支持、逐步完善的CSA评估指标体系、重视发挥CSA对内控体系维护更新的启动力作用等五个方面,对CSA有效实践进行了初步分析;从强化内部控制环境的评估、加强部门间信息交流和互动、探寻进一步信息技术支持等方面,对进一步推进我国企业CSA工作提出了建议。

This report addresses the character and function of Control Self Assessment（CSA）, and describes the application of CSA. Based on the case of SAIC, a large state-owned enterprise, who has successfully applied an IT-based CSA in 2008, this report analyzes the effective practice of CSA from five aspects： relying on perfect corporate governance structure, switching the role from ＂policeman＂ to ＂coach＂, depending on advanced IT system platform and appropriate IT governance support, improving a CSA evaluation index system gradually and focusing on the exertion of CSA＇s role which inspires the maintenance and update of internal control system. Meanwhile, this report puts forward some suggestions. Such as strengthening internal control environment assessment, enhancing the information exchange and interaction within enterprise and exploring for further information technology support to further improve the application of CSA in China.