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中烟公司内部控制评价的构建与实施 被引量:1

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摘要 本文从COSO内部控制整体架构五要素入手,结合中烟公司实际情况及行业特点,形成具有烟草特色的内控评价方法,对内控评价进行了一定探索和研究。事实证明该思路和方法具有可操作性,运用简单明了、科学客观,能够准确定位内控水平,借鉴评价结果发现内部控制存在的薄弱环节和潜在风险。
作者 张毅
出处 《中国经贸》 2018年第21期257-258,共2页 China Global Business
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