企业内部控制鉴证初探

A Probe into the Identification of Internal Control in an Enterprise

对企业内部控制鉴证的目标、鉴证委托双方责任进行了表述,重点对企业内部控制的鉴证原则、鉴证业务流程和方法进行了分析、探讨,认为对企业内部控制实施鉴证业务,应当在明确鉴证目标,遵守鉴证原则的前提下,以风险评估为基础,运用自上而下的方法,制定规范的鉴证业务流程,采用科学合理的鉴证程序和方法来实施鉴证业务,以防范风险,提高执业质量。

This paper explains the objective of identification of internal control in an enterprise and the commission responsibilities,with focus on the analysis of identification principle of internal control and its business processes and methods.The author believes that the implementation of identification of internal control in an enterprise should be based on risk assessments and under the premise of a clear identification objective and a principle of verification,should adopt top-down approach to work out standardized identification business process,and should implement the identified business by using scientific and reasonable test procedures to prevent risks and improve the working quality.