The design of enterprise internal control is a systematic project, and it is very important to design reasonable procedures, methods and personnel arrangements. The author thinks that enterprises should follow the top-down design procedure, risk-oriented design method and coordinated personnel arrangement on the basis of decomposing the internal control system of enterprises. First of all, decompose the internal control system of the enterprise and design the internal control. First, decompose the internal control system. The internal control system of an enterprise is a control system that integrates governance, management and management, including shareholders, managers and other subjects at different levels, as well as control objectives and activities at different levels. The Guidelines for Internal Control of Listed Companies of Shanghai Stock Exchange (2006) points out that the internal control system of a company should be comprehensive and complete, and arrangements should be made at least at the company level, at the level of subordinate departments and subsidiaries, and at the level of all business links of the company. The Ministry of Finance's Enterprise Internal Control Standard-Basic Standard (draft for comments in 2007) also points out that enterprise internal control should cover all levels, aspects and business links of enterprise management. The author believes that when designing internal control, enterprises can divide the internal control system into company level and business activity level. Because the internal control at the company's subordinate departments and subsidiaries is mainly reflected in the company's management control system and the control of the company's subordinate departments and subsidiaries' business activities, ..... (this article * * * meter 1 page) [continue reading this article]

How to establish internal control system

Answer: 1. There are many contents of internal control system, which can be divided into two categories: internal management control system and internal accounting control system. Internal management control system refers to those internal controls that have no direct impact on the reliability of accounting business, accounting records and accounting statements. Internal accounting control system refers to the internal control that has a direct impact on the reliability of accounting business, accounting records and accounting statements. How to make it? Before writing, please refer to: (1) Some standards of internal accounting control formulated and issued by the Ministry of Finance are the legal basis for formulating the internal control system of enterprises; (2) Internal control system or articles on internal control system formulated by other enterprises or individuals can be purchased from books or inquired online. 2. The internal control system is a part of the management system. Management system is not only control, but also planning and other contents. Now there is a misunderstanding about the internal control system, which is considered as a separate system, and I don't know that control runs through the whole management process. So I don't think it is necessary to formulate any internal control system separately, as long as the spirit of internal control is implemented when formulating the management system. In contrast, if it is not necessary to formulate an internal control system for monetary funds separately, it is only necessary to formulate a monetary fund management system (including internal control contents) to avoid the need to formulate two systems with overlapping contents. The following is an excerpt from an article for your reference: the main contents of strengthening the internal control system need to be standardized 1. Clearly define the division of responsibilities and procedures for handling various economic businesses. Enterprises should improve and strengthen the internal organization, which is the organizational basis for planning, directing and controlling the economic activities of enterprises, and its core issue is a reasonable division of responsibilities. Under normal circumstances, the whole process of handling each economic business, or some important links in the whole process, is stipulated that two or more departments and two or more staff are responsible for the division of labor, which plays a role in mutual restraint. If a purchase sum is remitted, the purchasing manager is required to fill in the payment form, and the supply planner (or the person in charge of the supply department) will review whether the amount and content of the payment form and the payee are in line with the contract and plan, and the accountant will review the payment form and check the purchase budget, and then prepare the payment voucher. Finally, the cashier will handle the remittance settlement with the payment voucher with complete procedures (the cashier will issue the remittance settlement voucher and the accountant will also review it), and four people will be responsible for it. However, the reimbursement of purchase remittance requires the purchasing agent to fill in the bill, the delivery personnel to pick up the goods, the warehouse keeper to check the quantity, the inspector to check the quality, the accountant to check the invoices, bills and acceptance vouchers, and to prepare the transfer vouchers for reimbursement. 2. Clarify the division of labor between asset recording and custody. The purpose of standardizing the mutual restriction between the personnel in charge of money, things and accounts is to protect the safety and integrity of assets. For example, the cashier may not be responsible for auditing, keeping accounting files and registering income, expenses, claims and debts; There must be two people in charge of issuing and sealing the bank draft; When withdrawing a large amount of cash from a bank, there must be at least two people responsible for receiving the money and checking the whole process of safe custody; The warehouse material ledger should be audited by a special person or kept by another bookkeeper; When the personnel in charge of money, affairs and accounts leave or transfer their jobs for some reason, it is stipulated that the competent leader shall designate a special person to act as agent or take over, and supervise the necessary handover procedures or formal handover list. In addition, the double-check system of cash receipt and payment, the double-scale system of material receipt and delivery, and the double-point system are also internal control systems to prevent errors and fraud. 3. Clearly specify the requirements for ensuring the integrity and correctness of accounting vouchers and accounting records. For example, for all kinds of self-made original vouchers, provisions are made in terms of format, number of copies, number, transfer procedure, purpose of each copy, signature and seal of relevant leaders and managers, and the number of details is expressed in words and figures consistent with the total number and figures; For all kinds of account books and records, it is required that the accounts and certificates are consistent or maintain a certain control relationship; There are also double-line check, balance detail check, check of relevant figures of various statements and its prescribed internal audit system. 4. Clearly stipulate the establishment of property inspection system. For example, in order to ensure the safety and integrity of property and materials, in addition to stipulating that the material keeper should check the inventory account after each receipt and payment of materials, it is also necessary to stipulate the system of local inventory and comprehensive inventory of property and materials to ensure that the accounts and cards match or deal with errors in time. Another example is to ask the cashier to check the cash on hand before work every day and report any mistakes in time. In addition, the accounting supervisor also has the responsibility to regularly check the cashier's work, and regularly or irregularly check the management of cash on hand and the vault. 5. Clearly define the operating authority and control of computer financial management system. ......

How to carry out the internal control work of the unit

Practice of enterprise internal control construction

The construction of enterprise internal control should take the efficiency and effectiveness of operation as the leading goal, and the reliability of financial report, the safety of assets and the compliance of operation as the three major guarantee goals. On this basis, the construction practice will focus on the establishment of internal control organization and the five elements of internal control construction.

(1) internal control organization

Organization is the basic guarantee of system operation. The usual internal control organization includes two levels: the board of directors and the management. It is emphasized that the board of directors is responsible for the construction and implementation of internal control, and a special audit (risk) management Committee is set up to strengthen management. In addition, the establishment of internal control organization emphasizes that managers are the concrete implementers and responsible persons of the internal control construction of enterprises, and all management departments carry out the construction and implementation of internal control according to their functions. Among them, whether to set up a full-time internal control department is the focus of the business community, and the usual setting methods include three:

Method 1: Establish a separate internal control department. The advantage is to improve the initial efficiency of internal control construction, but the disadvantage is that the internal control department is separated from the management department, which fails to reflect the integration of internal control responsibility and management responsibility. This method is widely used in financial enterprises. For the real economy, there is usually no full-time internal control department.

Method 2: Internal control is led by the internal audit department. The advantage is that after the initial construction of the system is completed and the system runs smoothly, internal audit, as the supervision department of internal control, can take the lead in coordinating all departments to conduct internal control self-evaluation on a regular basis on the basis of the whole company, and constantly improve the construction of internal control system. The disadvantage is that the internal audit department of domestic enterprises is often short of talents, and it may be inadequate to undertake this important task independently in the initial stage of internal control construction.

Mode 3: set up an internal control construction office during the centralized period of internal control construction, and the office will deploy personnel from all major departments to engage in the construction of internal control system full-time. When the system is officially put into operation, the office will be dissolved, the personnel will return to all management departments, and the lead function will also return to the internal audit department. The advantage of this method is that it can concentrate the strength of all departments to complete the systematic construction of internal control. After the system runs smoothly, the relevant personnel will return to the backbone positions of the management department, which is conducive to promoting the understanding of the internal control system and the integration of internal control and management in various management departments. Practice shows that the third internal control mode is better for real economy enterprises with weak management foundation.

Of course, there are no certain rules for the establishment of organizations. Enterprises should set up internal control organizations according to their own characteristics and clarify relevant management responsibilities.

(2) Diagnosis and improvement of internal environment

Internal environment is the carrier of enterprise internal control construction and operation. When establishing internal control mechanism, enterprises should first diagnose and improve the internal environment. On the one hand, the improvement of internal environment can lay the foundation for the design and operation of control activities; On the other hand, the diagnosis of internal environment can strengthen the matching between control activities and internal environment, which is conducive to the smooth progress of control activities.

Usually, the diagnosis and improvement of internal environment includes six aspects: governance structure, institutional setup, power and responsibility distribution, internal audit, human resources policy and corporate culture. Among them, we must first improve the organizational setting, power and responsibility distribution and positioning of internal audit, so that the design and operation of subsequent control activities will be smooth. Governance structure, human resource policy and corporate culture can be improved synchronously with the operation of control activities.

(3) Dynamic risk assessment

Risk assessment is an important embodiment of the systematic construction of internal control, and it is also an important basis for the design of subsequent internal control measures. According to the principle of cost-effectiveness, enterprises should strengthen internal control measures to effectively reduce risks. For secondary risks, enterprises should simplify control activities and process design, bear related risks, and embody the concept of internal control construction with the efficiency and effect of operation as the leading goal.

Risk assessment includes two stages: risk identification and risk assessment. In the risk identification stage, enterprises should identify the uncertain factors that affect the realization of internal control objectives, identify and classify enterprise risks, and form an enterprise risk management database. Generally speaking, the risks of enterprises can be divided into five categories: strategic risk, market risk, operational risk, financial risk and legal risk, and further subdivided on this basis. In the risk assessment stage, enterprises should use the two-dimensional risk assessment coordinate diagram to assess risks from two dimensions: destructiveness and frequency, and define risk points as major risk, medium risk and low risk. Enterprises should set standards for determining risk assessment according to the characteristics and objectives of the industry. ......

How to establish internal control system

I. Basic concepts

Here, you will be familiar with what is the internal control system, the misunderstanding that needs to be solved in establishing the internal control system, and the operation process of establishing the process system.

1、

What does the construction of internal control system include and what is its main content?

The internal control system that the state requires listed companies to establish is a system required to ensure the authenticity of financial reports, so its specific content is similar to sox404 system of foreign-funded enterprises. Generally, the whole internal control system includes the following internal control manuals, risk databases and internal control evaluation manuals.

The internal control manual is a description of each operation process, including process description, flow chart, authorization description and division of responsibilities.

Summary of descriptions of phenomena that may lead to risks in the risk database. Risk refers to the company's unsafe assets, illegal operation, low operating efficiency, untrue financial statement data, etc.

The internal control evaluation manual contains three parts, the first part is to check whether the system design is reasonable or whether the documents are complete, the second part is to check the control flow, and the third part is to check the accounting treatment control.

2、

What are the differences and connections between internal control system and ISO quality system?

Different purposes: accounting report is the main purpose of internal control system, and product quality is the main purpose of ISO quality system.

Different control activities: according to the current 18 guidelines, the internal control system lacks control over the production process; ISO quality system focuses on product quality, covering the value chain of production, supply and sales, but lacks the control of accounting system.

The departments involved are different: there is no financial department in the ISO system, mainly R&D, production, procurement and sales departments; The internal control system covers almost all departments of the company, because there is a saying that as long as an enterprise is operating, its ultimate operating result is financial value.

3. How to divide the business processes of control activities in the internal control system and how to cover all business processes?

The easiest first step is to get the organization chart, and then see if it is compiled by the business department. The name of the business department is the first-level process, and the departments under the business department are divided into the second-level process. If the subordinate department covers multiple functions, it is divided into three processes. For example, in the sales department, the sales cycle is regarded as the first-level process, and the subordinate Ministry of Commerce is responsible for order processing as the second-level process. For example, the Ministry of Commerce has two functions, besides order processing, it also involves the preparation of stocking plans to sell goods. Then order processing is regarded as a secondary process, and order processing and inventory planning are regarded as a tertiary process.

4. How to describe a single operation process and summarize the information covered by the business process?

Activity flow describes a series of activities that different people accomplish in order to achieve a specific value goal. A complete workflow should include the following six items:

Process controller: the person who participates in the operation process. When describing in detail, pay attention to the specific names of the departments and positions involved in this controller.

Control frequency: time interval control of operation.

Control activities: how the process works.

Control trace: written trace formed after the operation is completed.

Control mode: system control or manual control.

Exception control: how to control workflow outside the authorization system.

Examples are as follows: Describe the control process of the supermarket customer service office for the redemption of membership points. We described a cashier inventory process before, and everyone is familiar with it. This time, the description is more complicated.

Process controller: customer service specialist and customer service supervisor of after-sales service department.

Control frequency: customers exchange membership points irregularly.

Control activities: the customer service specialist will exchange the corresponding gifts according to the requirements of the members, deduct the points in the xxx system, and ask the customers to sign in the xx gift account.

Control trace: form an integral table with deducted points and a gift account with customer signature.

Control mode: redeemed system points are deducted from XX system.

Control exception: insufficient points. If the customer requests to add money to make up the points, the customer specialist needs to get verbal authorization from the customer service supervisor and make a written explanation in the gift account after receiving the money.

Bottom line: customers exchange points irregularly and offer to exchange items. The customer service specialist of after-sales service department will deduct points in XXX system, at the same time, manually register the gift account, and give gifts under the condition of customer signature. If the points are not enough, such as guests ......

How to control inventory internally?

Establishing inventory fund management of lean production

Lean production, as the management concept of Toyota production mode, is widely adopted by domestic and foreign enterprises. The core of lean production is to streamline, reduce and eliminate activities that will not add value in the process of product development, production and management, shorten the production cycle and improve the return on capital and profit rate of enterprises. It is an idea of full participation in management, and its main goal is to manufacture in time, eliminate waste, avoid defects and realize zero inventory production management. Lean production emphasizes the teamwork and creativity of employees, gives full play to their subjective initiative, strengthens inventory management, achieves the goal of zero or minimum inventory, shortens or even eliminates the lag time of raw materials, semi-finished products and finished products, reduces resource waste, reduces production costs and inventory costs, and improves capital utilization. Lean production can shorten the transformation time from raw materials to finished products and speed up the flow of inventory funds, so lean production is an inevitable choice to reduce inventory funds, reduce production costs and improve competitiveness. Too much inventory leads to too much invalid investment, which requires more transportation, storage management and inspection personnel, which is easy to cause cost increase and waste and reduce production efficiency. Lean production reduces inventory by reducing overproduction and early production. Reduce the volatility of products through balanced production, and adapt to market changes with less inventory. Using lean production to reduce inventory funds needs to ensure the smooth progress of lean production in the following three aspects.

(A) the target management of inventory funds

Before adopting lean production method, the person in charge of the unit should make clear the amount of funds in stock, make plans and respond quickly and adjust in time with the changes of market conditions. Hold regular meetings to discuss whether the established inventory fund target meets the actual production needs, discuss and analyze the difference between the inventory fund target and the actual needs, make feasible plans, make improvements, and gradually improve the setting of the inventory fund target.

(2) Regularly evaluate the progress of inventory funds.

Each unit shall regularly supervise and investigate the inventory funds and make effective evaluation, and analyze whether the inventory funds meet the requirements of lean production and whether there is any emergency procurement caused by insufficient inventory. In addition, we should also analyze whether lean production has achieved the expected goals (including product quality, product supply, cost reduction, capital use efficiency, etc.). ). In view of the unrealized goals, organize professionals to conduct research and analysis, find out the existing problems and take corresponding measures to improve lean production, thus achieving the purpose of reducing inventory funds and realizing unit benefits.

(3) information system construction

Under the concept of lean production, inventory is the root of all evils, and the goal of profit maximization is to ensure zero inventory and minimize the amount of inventory funds. In order to ensure the smooth completion of lean production, it is necessary to obtain accurate inventory information of each link. The informationization of the management system can realize the resource sharing of all departments, provide comprehensive information for lean production, and obtain the purchasing demand and raw material supply in time. Ensure the realization of lean production in enterprises.

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How to establish and improve the internal control system

In a company composed of many investors, it is impossible for every investor to exercise control over the company, which will lead to high operating costs of the company, but the corporate governance mechanism must ensure that the legitimate interests of some small and medium-sized investors who give up control are not infringed. In view of two common problems in China: insider control and the infringement of minority shareholders' rights by large shareholders, the design of corporate governance structure should not only reflect the checks and balances between shareholders' meeting, board of directors, board of supervisors and managers, but also provide institutional guarantee for the checks and balances between hierarchical authorization and incompatible duties among the above institutions from the design of governance mechanism.

1, corporate governance norms must put forward basic requirements for the construction of internal control mechanism.

The internal control system is designed by the agent, which fully embodies the management will and intention of the manager, but the objective function of the agent is inconsistent with that of the principal. In order to ensure that the operation of a company composed of multi-level principal-agent chain can safeguard the equal status and rights of all shareholders and undertake the obligation of good faith to shareholders, the basic requirements of internal control construction must be put forward in the corporate governance norms to ensure that the internal control objectives are highly consistent with the corporate governance objectives.

2. Strengthen the core position of the board of directors in internal control.

First, strengthen corporate governance and improve the construction mechanism of the board of directors. To improve the corporate governance structure of enterprises, the key is to clarify the division of responsibilities, rights and interests among shareholders' meeting, board of directors, board of supervisors and managers, so as to make them independent and check each other. Build the board of directors into a truly independent institution that exercises rights and assumes responsibilities. Secondly, improve the independence of the board of directors and improve the professional ethics and professional level of independent directors. In addition, the two powers of chairman and general manager are separated to prevent the board of directors and general manager from overlapping. Only by separating the members of the board of directors from the managers can the board of directors become the maker, supervisor and top executor of the internal control framework and play its core role in internal control.

3. Implement the board of supervisors, and escort the implementation of internal control system from the design of corporate governance mechanism.

One of the five elements of the internal control framework is "supervision and rectification", and among the elements of "control environment", it is also required to establish a supervision institution corresponding to internal control. In the internal control framework with the board of directors as the core, the establishment of professional committees under the board of directors, including the audit committee, and the audit department under the manager level play an increasingly important role in monitoring and evaluating the operation of the internal control system. However, for a long time, the supervision of the board of directors, which is the core of internal control, has been weakened. The solution of this problem depends on the strengthening of the functions of the board of supervisors. The basic idea is to introduce stakeholders into the members of the board of supervisors to distinguish and coordinate the functions of independent directors and supervisors.

4. Strengthen budget control and promote comprehensive budget management.

Budget control is an important aspect of internal control. Enterprises should implement comprehensive budget management and integrate new management ideas and models: First, comprehensive budget management should be combined with enterprise strategy. Make the annual budget based on the strategic budget, then decompose the budget objectives into various responsible subjects, implement the budget and supervise the implementation of the budget, and finally make a budget evaluation and make a salary plan accordingly. The second is to reconstruct the organizational structure. Hierarchical positioning is divided into strategic layer, management layer and operation layer. The third is to establish a budget decision-making body, that is, the budget management Committee under the board of directors. In addition, a reasonable budget management system should be formulated, including budget preparation procedures, budget revision methods and budget implementation analysis methods.

5. Establish an effective incentive and restraint mechanism.

Both internal control and corporate governance structure attach great importance to incentive and restraint mechanisms. In order to make the company's internal organization, posts and even the overall behavior and results consistent with the company's goals, a series of effective incentive and restraint methods must be adopted: First, a scientific performance evaluation system. Scientific performance evaluation system is the basis of incentive and restraint mechanism. Only after evaluating the performance of operators can rewards and punishments be given according to the performance of enterprises. The second is scientific management by objectives. Organizing all employees to participate in the formulation of relevant work objectives, and decomposing the company's objectives layer by layer, and implementing them to each employee, especially letting them participate in the formulation of the company's long-term goals, is conducive to stimulating the enthusiasm of employees and thus achieving the company's goals.

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Control measures of internal control

The core of enterprise internal control is control activities, which is a method and means for enterprises to ensure the realization of internal control objectives according to the results of risk assessment and combined with risk coping strategies. Internal control measures of enterprises usually include risk control, incompatible post separation control, authorization approval, accounting system control, property protection control, budget control, business analysis control and performance evaluation control. Enterprises should combine the results of risk assessment with the methods of manual control and automatic control, preventive control and discovery control, and adopt corresponding control measures to control risks within an acceptable range. 1, risk control. Risk control requires all units to establish risk awareness, establish an effective risk management system for each risk control point, and comprehensively prevent and control financial risks and operational risks through measures such as risk early warning, risk identification, risk assessment, risk analysis and risk reporting. 2. Separation control of incompatible posts. The separation control of incompatible posts requires the principle of separation of incompatible posts within the unit, reasonable setting of accounting and related posts, clear responsibilities and authority, and formation of a balance mechanism. It mainly includes: authorization approval, business handling, accounting records, property custody and audit inspection. 3. Authorization approval control. Authorization approval control requires units to clearly define the scope, authority, procedures and responsibilities of authorization approval involving accounting and related work. Managers at all levels within the unit must perform their duties within the scope of authorization, and the handling personnel must also handle business within the scope of authorization. 4. Accounting system control. Accounting system control requires the unit to formulate an accounting system suitable for the unit according to the Accounting Law and the national unified accounting system, clarify the procedures for handling accounting vouchers, accounting books and financial accounting reports, establish and improve the methods for keeping accounting files and handing over accounting work, implement the post responsibility system for accounting personnel, and give full play to the accounting supervision function. 5. Budget control. Budget control requires units to strengthen the management of budget control, execution, analysis and assessment, clarify budget items, establish budget standards, standardize budget preparation, review, release and execution procedures, timely analyze and control budget differences, and take improvement measures to ensure budget execution. Budget funds are subject to the approval of the person in charge, and funds above designated size are subject to collective approval. Strictly control the capital expenditure without budget. 6. Property preservation control. Property preservation control requires the unit to limit the direct contact between unauthorized personnel and property, and take measures such as regular inventory, property records, account verification and property insurance to ensure the safety and integrity of all kinds of property. 7. Internal reporting control. Internal reporting control requires units to establish and improve the internal reporting system, comprehensively reflect economic activities, provide important information in business activities in a timely manner, and enhance the timeliness and pertinence of internal management. 8. Automatic control of the system. Today, with the rapid development of information technology, most enterprises have their own information systems, so we should try our best to use system automatic control instead of manual control. The reason why the internal control system cannot be effectively implemented is 1. The system itself is unreasonable or too idealistic, or with the emergence of new situations, the original system can not adapt but has not been revised in time, which makes the system inoperable and naturally will not be implemented; 2. Lack of mechanism to ensure the implementation of the system. Some units have neither inspected and supervised the implementation of internal control, nor have corresponding rewards and punishments measures. It is not surprising that the internal control system has become a decoration on the wall and a dead letter. Therefore, on the one hand, enterprises need to improve the operability of the system, on the other hand, they need to strengthen the execution of the system, and they cannot make the system for the sake of the system.

Why should we implement enterprise internal control?

Abstract: The survival and development of enterprises can not be separated from the internal and external constraints of enterprises. How to improve the effectiveness of enterprise internal control, where is the solution of enterprise internal control? In the increasingly fierce market competition, it is necessary to coordinate internal resources and use them effectively to adapt to the changes of external environment. Because the adaptation of enterprises to the external environment is based on internal coordination, strengthening internal control is the most basic work of enterprises and the guarantee for their survival and development.