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Assignment代写:Internal control defects

2018-07-26 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Internal control defects,供大家参考学习,这篇论文讨论了企业内部控制缺陷。内部控制评价是企业内部控制工作的重要一环,企业开展内部控制评价,为的就是找出内部控制缺陷并有针对性地进行整改。而内部控制缺陷是描述内部控制有效性的一个负向维度,如果内部控制的设计和运行无法合理保证内部控制目标的实现,就意味着存在内部控制缺陷。

Internal control defects,企业内部控制缺陷,assignment代写,paper代写,美国作业代写

Internal control evaluation is an important link and component of the internal control work of an enterprise. One of the main tasks for an enterprise to carry out internal control evaluation is to find out the internal control defects and carry out targeted reform. It is difficult to identify internal control defects by professional judgment according to the internal control evaluation guideline. In order to identify internal control defects in a scientific and reasonable way and make a good evaluation of internal control in enterprises, this paper has carried out a serious study on "guidelines for internal control evaluation of enterprises" and sorted out relevant theories of internal control defects.

Internal control defect is a negative dimension to describe the effectiveness of internal control. If the design and operation of internal control cannot reasonably guarantee the realization of internal control objective, it means that there is internal control defect.

According to the causes or sources of internal control defects, internal control defects can be divided into design defects and operation defects. Design defect refers to the improper and unscientific design of internal control, which is difficult to achieve the control target even if it runs normally. Operation defect refers to that the internal control design is appropriate and effective, but due to improper operation, the internal control operation is out of line with the design, and the control target cannot be achieved.

According to the severity, internal control defects can be classified into major defects, major defects and general defects. Major defects refer to a combination of one or more control defects, which may seriously affect the effectiveness of internal control and cause enterprises to seriously deviate from the control objectives. Important defect refers to a combination of one or more control defects, whose severity is lower than that of major defects, but it is still more likely to cause the enterprise to deviate from the control target, which should be paid attention to and paid attention to by the enterprise. General defects refer to other control defects except major defects and major defects.

According to the specific manifestation, internal control defects can be divided into financial report defects and non-financial report defects. The defects in financial reports refer to the control defects that appear in the process of accounting confirmation, measurement, recording and reporting and have a direct impact on the authenticity and integrity of financial reports, which can generally be divided into the defects in financial statements, basic work defects in accounting, and control defects in information systems closely related to financial reports. Non-financial reporting defects refer to other control defects that do not directly affect the authenticity and integrity of financial reports, but have adverse effects on the realization of control objectives such as legal compliance, asset security, efficiency and effect of operations management of enterprises.

Article 16 of the internal control evaluation guidelines "regulation, the enterprise of internal control defects identified shall be based on the internal supervision of internal control elements of the daily supervision and special supervision as the foundation, combined with the annual internal control evaluation, comprehensive analysis, conducted by the internal control evaluation after decided opinions, audit authorized and procedures gone through in accordance with the relevant provisions, shall be finally confirmed by the board of directors. Enterprises in determining the standard of internal control defects, should give full consideration to the importance of internal control defects and its influence degree, according to oneself circumstance and the focus, to determine the internal control defects, important defect and general defect of specific standards, then according to the standards that the internal control defects, finally submitted to the examination and approval of the board of directors. The internal control evaluation belongs to the internal supervision and is the overall reflection of the supervision results. On the basis of making full use of daily supervision and special supervision, at least annually, the internal control evaluation institutions shall independently evaluate the elements of internal control, comprehensively and comprehensively analyze them, put forward the determination opinions and report them to the board of directors for approval.

Defects in the internal control of financial reports refer to the internal control defects that cannot be prevented or detected and corrected in time, and the internal control design and operation defects that cannot reasonably guarantee the reliability of financial reports. The defects in the internal control of financial reports are divided into major defects, important defects and general defects. The identification criteria adopted are directly dependent on the importance of financial reports misstatement due to the existence of such internal control defects. However, this degree of importance mainly depends on two factors: first, whether the defect has reasonable possibility, which leads to the failure of the internal control of the enterprise to timely prevent or detect and correct the financial report misstatement. Reasonable probability refers to the possibility greater than small probability, and the determination of reasonable possibility involves the professional judgment of the evaluator. The second is the size of the potential misstatement amount caused by the defect alone or together with other defects.

In general, if an internal control defect alone or together with other defects is reasonably likely to result in failure to promptly prevent or detect and correct material misstatements in financial reports, the defect should be identified as a major defect. "Significant" in material misstatement refers to the level of importance of financial reports determined by the management of an enterprise. Generally, an enterprise can use absolute amount method or relative proportion method to determine the level of importance. If there is one or more major defects in the internal control of the financial report of an enterprise, it is impossible to draw a conclusion that the internal control of the financial report of the enterprise is effective. If an internal control defect alone or together with other defects is reasonably likely to cause failure to promptly prevent or detect and correct the misstatement in the financial report that, although not up to and above the level of importance, should still attract the attention of the board of directors and management, it should be recognized as an important defect. Important defects do not affect the overall effectiveness of the internal control of financial reports, but should be paid attention to by the board of directors and managers. Such defects should be reported to the management in a timely manner, hence it is also known as "notifiable situations". Internal control defects that do not constitute major defects or major defects shall be identified as general defects.

Non-financial reporting internal control refers to the internal control of targets other than financial reporting objectives, which generally include strategic objectives, asset security, operational objectives, compliance objectives, etc. Non-financial report evaluation should be the focus of internal control evaluation. The identification of internal control defects in non-financial reports has the characteristics of wide scope and difficulty. The activities of the enterprise can be based on risk assessment for the enterprise internal control application guidelines, the risk of each application guidelines outlined, combined with their own actual situation, management status and development requirements, detail or supplement on the internal control principle, referring to the standards of financial reporting internal control defects, reasonable standard of qualitative and quantitative, according to their degree of impact on internal control goal as general defects, defects and major defects. Among them, the quantitative standard refers to the amount involved, which can be determined not only by the absolute amount of direct property loss caused, but also by the ratio of the direct loss to the assets, sales income and profits of the enterprise. Qualitative criteria refer to the severity of the business nature involved, which can be determined according to the nature of its direct or potential negative impact, the scope of its impact and other factors. In order to avoid enterprises from manipulating the internal control evaluation report, once the internal control defect identification standard of non-financial report is determined, it must be consistent during different evaluation periods, and it shall not be changed at will.

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