煤炭企业集团内控评价管理提升的研究与实践

Research and implementation of improvement of the internal control evaluation for coal enterprise group

分析和设计了集团公司内部控制评价工作在新的总部、直属审计中心、分子公司/下属单位多层级架构下的主要业务流程,并在此基础上针对内控评价工作的全面提升和推进需求,研究了内控矩阵管理、评价计划管理、内控评价实施、内控评价报告阶段的主要内容及流程。

The elementary work flow of the internal control evaluation are analyzed and designed based on multi-level organizational structure for group enterprise. On this basis, the chief contents and procedures are deeply studied of internal control matrix, evaluation plan, evaluation of implementation and evaluation report.