内部控制分析的“流”方法

"Flow" method for internal control analysis

针对目前内部控制评价主要依赖于个人经验和一些定性原则的问题,提出了一种较少依赖于个人经验且很具一般性的评价方法。由于对于任何组织的活动,最终都可以归结为信息流、资金流和物流的运动。所以,在信息流和会计制度相关准则的基础上,对三个流的运行方式进行研究,得到了三个运行准则,进一步得到了实施内部控制分析的6个步骤。实例中,根据6个步骤对销售与付款系统的内部控制进行测试,发现了内部控制的若干不足,并且对不足给出了改进的方法。

In view of predominant dependence of current internal control evaluation on personal experience and some qualitative principles,an evaluation method was presented which depends less on personal experience and serves general purposes.As activities of any organization can be induced into movements of information flow,capital flow and logistics,the operation modes of which were researched based on information flow and criteria concerning accounting system.Three operation criteria are obtained together with six steps for internal control analyses.Subsequent tests of sales and payment systems＇ internal control based on these six steps reveal some weaknesses of inter-control and corresponding solutions are provided.