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本文将内部控制的核心总结为“目标→风险→控制”三角。从实务角度,可以将内部控制建设目标界定为财务报告目标、合规目标、经营目标和战略目标等四个目标,在具体到某一家企业进行内部控制建设时,可将一般内部控制目标转换成具体的内部控制目标。按风险影响的涉及面,可将风险纵向划分为战略性风险、战术性风险和操作性风险三个层次。针对不同风险,应采取不同的控制措施,将控制融入管理之中。
This article summarizes the core of internal control as the “target → risk → control” triangle. From a practical perspective, the objectives of internal control construction can be defined as four goals: financial reporting goals, compliance goals, business goals, and strategic goals. When a specific company goes through internal control, it can convert general internal control goals into Specific internal control objectives. According to the influence of risk, the risk can be divided into three levels: strategic risk, tactical risk and operational risk. For different risks, different control measures should be taken to integrate control into management.