How to establish enterprise internal control system?

The construction of enterprise internal control system should be carried out from the following five aspects:

I. Strategy formulation

As the first stop of internal control management, the important position of internal control strategic planning lies in its influence on all aspects of future internal control system construction. Reasonable strategic planning can greatly improve the efficiency of enterprise internal control management and ensure that the corporate governance level can quickly reach the expected goals of owners and management.

Second, institutional setup.

The main tasks of the internal control organization include: determining the name of the organization, hierarchy, reporting object, specific names of professionals, post setting, determination of work content, personnel selection and quality requirements, and specific principles of work. The following will mainly discuss the establishment of organizational structure, the specific content of internal control work and the determination of posts.

Third, systematic training.

Before any enterprise carries out a new management mode, the biggest problem is how to quickly and effectively change the traditional working methods and concepts that people have become accustomed to. Because the specific operation methods of internal control management in modern enterprises will directly affect the existing power structure of enterprises, which means that they will encounter great resistance.

Therefore, the internal control manager of an enterprise must conduct systematic internal control training for all relevant stakeholders to minimize the resistance before the system runs. The contents of training mainly include: compiling training materials, determining training plans and implementing training.

Fourth, the operation and implementation

Strictly speaking, enterprises can be regarded as entering the implementation stage of internal control operation from the beginning of planning internal control strategy, which refers to the specific implementation stage of internal control operation. The contents of internal control operations mainly include:

1. Formulate internal control management procedures or operation management procedures.

2. Evaluate and check the authorization management system of the enterprise.

3. Investigation of potential conflicts of interest

4, the preparation of annual internal control audit guide, the implementation of internal control audit.

5. Organize risk assessment

6, internal control problem investigation (ICRQ)

7. Investigation of fraud cases

8. Evaluation and assessment of internal control work

9. Attend the board meeting of the company, and put forward suggestions on rewards and punishments for the general manager and chief financial officer of subordinate enterprises to implement internal control policies and follow authorized management?

10, organize insurance business.

1 1. Enterprise senior management training

12, internal control work report

Verb (abbreviation for verb) check and evaluate

According to the explanation of the five elements of internal control, inspection and evaluation are part of the internal control framework system. The inspection and evaluation here includes not only the daily inspection and evaluation of various business operations of the enterprise, but also the inspection and evaluation of the internal control system being implemented. Internal control departments and external auditors (including independent internal control system evaluation institutions established in the society in the future) will constitute the main body of inspection and evaluation.

Extended data

The object of enterprise internal control system construction is the chief financial officer and other related senior managers, managers, supervisors and other managers in charge of internal control and internal audit departments, as well as managers and managers in financial and other functional departments.

References:

Baidu Encyclopedia-Internal Control System Construction-Five Links and Objects