Eight control methods of internal control: centralized management

Centralized management refers to the control method of the unit in accordance with the nature and management requirements of the control matters, combined with the responsibilities, organizational structure and post settings of the unit, under the premise of the separation of incompatible posts and internal authorization and approval control, to clarify the control method of the department responsible for the centralized management of each business within the unit.

This concept has three meanings: first, all business should be set as the focal department, the unit can basically achieve the centralized budget, revenue and expenditure business, but for government procurement, contracts and other business, there is no centralized management thinking and habits; second, the centralized should be based on the separation of incompatible posts, that is to say, the unit can not arbitrarily designate the focal department, such as the centralized department of government procurement business, can be the office, can also be the financial section, in accordance with the requirements of the principle of balance and incompatible post separation, We believe that it is more appropriate to set up the centralized office than the financial section; third, the centralized department must have certain authority to perform the centralized management duties, so it should also be based on the authorization and approval.

Some economic activities of the unit are scattered in various business departments, and if there is no unified management and monitoring, it is easy to lead to the risk of loss of economic resources and the risk of distortion of financial information. For example, government procurement generally involves contract business, the procurement department signs a contract with the supplier, the unit leader or department head signs the contract, after the end of the procurement activity, the manager takes the contract and invoices and other information to the financial section to handle the fund payment procedures, many units of the contract is managed in this way, but this business process and management methods have great risk factors. Contract business involves legal expertise, and the manager generally does not have this professional ability, so there are certain risks in the signing of the contract. In addition, there is a possibility of changes to the contract, and if the contract is not uniformly managed, the manager provides the finance section with a change of the previous contract, which may lead to the risk of financial loss. Therefore, it is necessary for the unit to set up a department for unified centralized management of contract business to provide professional support and unified management.

The "focal point" mentioned in the Internal Control Code includes two forms: centralized management and centralized review. Centralized is a functional centralized management method, which reflects the centralization, standardization and professionalism. The concentration is reflected in the centralized control in accordance with the attributes of each business of the unit, combined with the nature of different matters, the same kind of business or matters are managed by a department or post, and the authorization approval and internal management are centralized to facilitate the centralized development of the unit business; the normative nature is reflected in the centralized control of the same kind of business or expenditure matters, with the same or similar control methods for control, can design a standardized and meticulous management system and implementation rules, to achieve the control process Professionalism is reflected in the centralized control is that a department agency or post is responsible for similar business or expenditure matters, must be familiar with and master the attributes and characteristics of similar business, with a certain professional foundation to improve management efficiency.

In the budget operation, the office and personnel section are the centralized audit departments, which are responsible for the centralized review of the number of budget proposals submitted by each department. Among them, the office budget and government procurement budget of each department are submitted to the office for review; the personnel budget is submitted to the Personnel Section for review. The Finance Section is the focal point management department for unit budget operations. Responsible for unifying the annual budget preparation of organizational units, responsible for summarizing and reviewing the number of budget proposals and budget drafts submitted by various departments and approved by the centralized audit department.

There are also some economic activities involving more departments, which require the coordination of various departments, and it is difficult to concentrate on a specific department, in this case, it is generally in accordance with the principle of equal rights and responsibilities, and adopt the method of establishing a joint working group and determining the lead department or lead personnel to achieve unified management of economic business activities. The joint working group can be led by a department, or it can be led by an individual, such as the lead department of the evaluation and supervision group, in many small units in which department is not suitable, the solution we provide is to set the leader in charge of discipline inspection work to lead, this design method must first follow the requirements of the "Internal Control Code" checks and balances and the principle of separation of incompatible posts, and also fully combine the actual situation of small units.

The Joint Working Group is a non-permanent body of the unit. Non-permanent institutions refer to non-operational working institutions established by units to complete the organizational coordination work of a certain aspect or a certain business, through the deployment of internal relevant departments and post personnel, which have the characteristics of temporary establishment, cross-departmental cooperation and phased work. The non-permanent institutions related to internal control of the unit are set up in accordance with the matrix system organizational management model. Corresponding to the non-permanent institutions are permanent institutions, which refer to the special working bodies set up by the unit to meet the needs of handling daily work affairs, and such institutions have the characteristics of legal setting, long-term existence and continuous operation. The permanent establishment of the unit is generally set up in accordance with the organizational management mode of the linear function system. The "internal institution" in the "three determinations" provisions of the unit refers to the permanent establishment.

Both diamond and graphite are composed of carbon atoms, and it is only because of the difference in the atomic structure of the two that the hardest substance in nature is diamond, while graphite is very soft. There are also such scenes in the unit, the same thing, the same people, the different organizational structure settings bring about a very different work effect, including the centralized management mode and method.