Unit internal control evaluation and evaluation scheme internal control evaluation scheme

According to the internal control evaluation system of xxxxxx Co., Ltd., the internal control evaluation of joint-stock companies is divided into two parts: self-evaluation and independent evaluation. The evaluation of internal control in 20 15 is based on this principle.

The self-evaluation work is carried out by some units selected by the evaluation working group composed of joint-stock companies. The sample units selected in the 20 15 self-assessment are the headquarters of the joint-stock company, Jiangsu Wuzhong Pharmaceutical Group Co., Ltd. (including the headquarters, Suzhou Pharmaceutical Factory and Zhong Kai Biopharmaceutical Factory), Jiangsu Wuzhong Pharmaceutical Sales Co., Ltd., Jiangsu Wuzhong Import and Export Co., Ltd., Jiangsu Wuzhong Lihai International Trade Co., Ltd., Jiangsu Zhongwu Real Estate Co., Ltd., Suzhou Longxing Real Estate Co., Ltd., Suqian Susu Real Estate Co., Ltd. and Suzhou Xingrui Precious Metal Materials Co., Ltd.

Suzhou Zhongwu Property Management Co., Ltd. and Jiangsu Wuzhong Yao Su Pharmaceutical Development Co., Ltd. are not included in this self-evaluation because they belong to the company's non-important business and high-risk areas. The sample units selected for independent evaluation are the headquarters of the joint-stock company, Jiangsu Wuzhong Pharmaceutical Group Co., Ltd. (including the headquarters and Suzhou Pharmaceutical Factory), Jiangsu Wuzhong Pharmaceutical Sales Co., Ltd., Jiangsu Wuzhong Import and Export Co., Ltd., Jiangsu Wuzhong Lihai International Trade Co., Ltd., Jiangsu Wuzhong Real Estate Co., Ltd., Suzhou Longxing Real Estate Co., Ltd., Suqian Susu Real Estate Co., Ltd. and Suzhou Xingrui Precious Metal Materials Co., Ltd.

Second, the task

This evaluation work mainly includes the evaluation work at the company level and the business level.

At the company level, the internal environment, risk assessment, control activities, information and communication, and internal supervision are comprehensively and systematically evaluated from two aspects: design effectiveness and operation effectiveness of internal control.

At the business level, evaluate the internal control activities set to ensure the realization of individual or overall control objectives such as strategic objectives, efficiency and effectiveness of business management, truthfulness and completeness of financial reports and related information, asset safety objectives and legal compliance objectives.

Whether the control at the enterprise level is effective is the main line of the joint-stock company headquarters, including internal environment, risk assessment, information and communication, internal supervision and so on.

Evaluate the effectiveness of the design and implementation of major business activities control, and pay attention to the control activities at the enterprise level. The assessment focuses on the following:

1. Does the internal control of the evaluated unit cover the risks at the enterprise level and all important business processes on the basis of risk assessment?

2. Whether the internal control design method of the evaluated unit is appropriate, whether the time schedule of internal control construction is scientific, and whether the phased work requirements are reasonable.

3. Whether the organization of internal control design and operation of the evaluated unit is effective, and whether the staffing, division of responsibilities and authorization are reasonable.

4. Whether the evaluated unit conducts internal control self-inspection and reports relevant self-inspection reports.

5. Whether the evaluated unit has established a mechanism conducive to promoting the implementation of various internal control policies and measures and the rectification of problems.

6. Whether the evaluated unit has had any major risk accidents during the evaluation period.

Third, the main workflow

1. Internal control self-evaluation

Self-evaluation is carried out by subordinate units according to the unified arrangement of joint-stock companies. The Audit Department of the Internal Control Evaluation Department formulates the annual internal control evaluation work plan and submits it to the Board of Directors for deliberation. According to the progress of the work plan, start the internal control self-evaluation and issue the internal control self-evaluation form. After receiving the self-evaluation form, the headquarters and subsidiaries shall set up a self-evaluation working group according to the relevant requirements of the internal control evaluation system, formulate the work implementation plan, and organize their own units (departments) to carry out self-evaluation work. After the evaluation results are approved and confirmed by the department leaders and their subordinate leaders, they shall be reported to the Audit Department for summary. The internal control evaluation working group of the joint-stock company analyzes and reviews the self-evaluation of each unit and reports it to the internal control leading group for review.

2. Independent evaluation of internal control

Independent evaluation of internal control The working group of internal control evaluation of joint-stock companies comprehensively uses interviews, tests, comparative analysis and other methods to extensively collect evidence of the effectiveness of internal control design and operation, study and analyze the defects of internal control, and evaluate the effectiveness of internal control of each unit. The internal control evaluation working group of the joint-stock company conducts a comprehensive review, classification and summary of the internal control defects initially discovered by the on-site team, initially confirms the comprehensive independent evaluation results, and reports them to the internal control leading group for review. At the same time, organize the rectification of internal control defects and follow up the implementation of the rectification in combination with the suggestions put forward for rectification of internal control defects.

3. Preparation of internal control evaluation report

The Audit Department of the Internal Control Evaluation Department, after coordinating all departments to complete the internal control self-evaluation work and the internal control evaluation working group to complete the independent testing work, combined with the internal control evaluation working papers and the internal control defect summary table, forms a written internal control self-evaluation report and submits it to the internal control leading group, the general manager's office meeting and the board of directors for deliberation.

Fourth, the timetable.

What is the preliminary preparation stage of this evaluation from? 20 15? 10 month? Arrive on the 26th? 20 15? 1 1 month? 13, the self-assessment phase is expected to start from? 20 15? 1 1 month? 16 to? 20 15? 65438+ February? No.4, the field test phase of independent evaluation is expected to start from? 20 15? 65438+ February? Arrive on the 7 th? 20 16? 1 month? On the 22nd, the analysis and verification of the self-assessment results is expected to start from? 20 16? 1 month? From the 25th to? 1 month? 29th;

The summary evaluation stage is expected to start from? 20 16? February 1? Solstice? 20 16? Year? 2? Month? 19? About, the report, approval, feedback and report of self-assessment results are expected to come from? 20 16? February? Arrive on the 22nd? 20 16? March? Number five.

Xxxxxx Limited? 20 15? 10 month? 27th session