摘要
企业内部控制的设计和评价应遵循风险导向思想。企业在设计内部控制过程中,首先应当对企业的业务循环和作业流程加以梳理,识别可能的风险并加以分析,在此基础上,有针对性地采取控制措施以有效管理风险。此外,风险导向的内部控制设计还应包括建立在风险基础上的持续性评估和改善。
The design and assessment of the internal control system of enterprises need to follow risk-orientated principles.When designing the internal control system,enterprises should first review their own business and operation procedures to identify and analyze potential risks.Afterwards,take actions accordingly to effectively manage the risks.In addition,risk-orientated internal control system provides continuous assessment and improvement based on risks.
出处
《中国注册会计师》
北大核心
2013年第2期52-61,3,共10页
The Chinese Certified Public Accountant
