Internal Control and Risk Management consists of five sections and is 64 pages long.
Introduction to Internal Control
(1) The concept of internal control
(2) Elements of internal control
- Control the environment
- Risk assessment
- Control activities
- Information and communication
- Supervision
(c) The inherent limitations of internal control
The meaning and principles of internal control system design
The internal control system is designed to ensure the effective conduct of various business activities of enterprises, ensure the safety and integrity of assets, prevent fraud and fraud, and achieve the objectives of operation and management, and develop and implement a series of methods, measures and procedures with control functions.
(1) The significance of the design of the internal control system
(2) Principles of internal control system design
The content of the internal control system design
(1) The type of internal control
-- Organizational planning and control
- Authorization and approval control
- Document record control
-- Comprehensive budget control
-- Physical preservation control
-- Control of the quality of employees
-- Risk prevention and control
- Internal reporting control
- Computerized control
- Internal audit controls
(2) The general idea of internal control system design
(3) The design steps of the internal control system
-- Clarify control objectives
--Design control processes
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- Set controls
(4) The main business processes of the internal control system design of the enterprise
-- Internal control of monetary capital business
--Internal control of procurement and payment operations
——Internal control of the production process
-- Internal control of sales and collection business
- Internal control of physical assets
-- Internal control of fundraising and investment operations
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Well, space is limited, and the rest will not be shown one by one.