TY公司内部控制现状分析和体系重构

Analysis on Internal Control of TY Company & Its System Reconstruction

在对福州TY公司进行深入调查的基础上,参照我国的《内部控制基本规范》及其配套指引,从控制环境、风险评估、控制活动、信息与沟通以及内部监督等方面对TY公司内部控制现状进行分析,对TY公司内部控制系统重构提出了自己的见解,以期能够对TY公司解决其内部控制问题有所启示。

Based on an in-depth study of TY Company,we analyze the current state of its internal control from the aspects of internal environment,risk assessment,internal monitoring,information and communication,referring to China＇s Basic Norms of Internal Control and its supporting guidelines.We put forward our views on internal control system reconstruction of TY Company,in hopes of offering some enlightening suggestions for resolving its internal control problems.