摘要
2010年4月26日,众盼已久的《企业内部控制配套指引》姗姗而来,为2008年6月发布的《企业内部控制基本规范》作了一个有力的补充。22个月,这份等待让原本已被赋予空前意义的配套指引,显得更有分量。
Enterprise Internal Control Regulation Supporting Guidelines has been issued on April 26th 2010; it is useful complement for the Enterprise Internal Control Regulation which was issued in June 2008.Although the interval between the two issues lasts as long as 22 months, this supporting guidance has been assessed of great value to many related parties, they kept discussing the application, evaluation and auditing about the enterprise internal control and trying to find best practices to resolve related problems. What should we do in the future years? Experts of Ernst & Young give us some suggestions.
