新矿集团内部控制体系建设及实施路径

Construction and Implementation Route of Internal Control System in Xinwen Mining Group

基于新矿集团《内部控制手册》编制与实施的视角,从确立内部控制体系建设基本框架、编制企业《内部控制手册》,规范集团公司内部各个管理层次相关业务流程,完善内部控制制度,实现内部控制体系有效运行等方面对集团公司内部控制体系建设的路线图、控制实施路径以及如何开展内部控制自评价等进行了探讨。

Based on the view of the ＂Handbook of Internal Control＂ preparation and implementation in Xinwen Mining Group, from a basic framework to determine the construction of the internal control system, the preparation of the ＂internal control manual＂ of the enterprises, standardization of the related business procedure of internal each management level in the group corporation, improvement of the internal control system, realization of effective operation of the internal control system and other aspects, a discussion was made on the construction route map of the group corporation, control of the implementation route and how to conduct the internal control evaluation and others.