COSO框架下独立学院人力资源内部控制体系研究

Research on Human Resources Internal Control System of Independent Colleges under the Framework of COSO

人力资源内部控制是企业内部控制的重要组成部分,是实现人力资源管理目标的重要保障,也是企业内部控制有效运行的重要基础之一。本文基于COSO内部控制框架体系探讨了独立学院构建人力资源内部控制体系的必要性,并研究了如何从控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面构建独立学院人力资源内部控制体系。

Human resources internal control is an important part of enterprise internal control, an important guarantee to realize the target of human resource management as well as important basis for effective operation of enterprise internal control. Based on COSO internal control framework system, this paper discusses the necessity of independent colleges building their human resources internal control system. Then it explores how to construct the system from five aspects, namely, the control environment, risk assessment, control activities, information and communication, internal supervision .