How to integrate the requirements of the Internal Control Manual into the management process of the

What is the process of establishing an internal control system?

The general process is as follows:

1) Organizational structure: Establish an internal control team first, in order to effectively implement and implement the internal control system, the leader of the internal control team should be the general manager or chairman. If there is no such department, it is best to choose a person who understands finance, such as a financial supervisor, and a person who understands the business as the main operating member of the internal control team, and it is best to assist 2-3 personnel.

2) Accompanying business operation: the general manager or chairman of the board of directors holds a kick-off meeting of the internal control project, and at the same time, the main members talk about the operation and specific requirements of the internal control system. After the meeting, the internal control team submitted the departmental system to each department, and the internal control team completed the benchmarking and sorting out of the system.

Each functional department submits the process within the deadline. The internal control team evaluates the description of the existing operating process according to the internal control guidelines, and conducts group meetings to optimize and reorganize the processes that are not set up and the processes that are deficient in each functional department. The internal control team prepares the internal control manual and draws the flow chart according to the various processes that have been discussed, and finally forms the internal control manual.

Issued by the authorization of the general manager.

3) The internal control team and other similar departments conduct internal control evaluations from time to time, and optimize the internal control manual according to the changes of each functional department.

Focusing on the internal environment, risk assessment, control activities, information and communication, internal supervision and other elements, determine the specific content of internal control, and conduct a comprehensive evaluation of the design and operation of internal limb control.

Process management is generally through the flow chart, according to the flow chart between the enterprise to let you know what your position is going to do, what not to do. When recruiting, enterprises can not require everyone to be of high quality, understand the corporate culture, implement the enterprise system in place, and clarify their position through the flow chart in order to manage the enterprise in an orderly manner.

There is a good Chinese saying: there are no rules.

Because the process can make the communication between people and departments within the department have rules to follow and norms to do, so that each department and everyone can work in accordance with the standard operating process, so that it can play a good role in standardization and control, therefore, internal control must first establish a variety of processes, including work processes, application processes, application processes, approval processes, implementation processes, etc.

With the standardization of these processes, effective work cooperation and tacit understanding can be formed, so that the internal control work can play a very good virtuous circle results.

To establish an enterprise internal control system, it is necessary to first sort out the work process of the enterprise and divide the work positions.

Conduct internal work analysis, clarify the relationship between the rights, responsibilities and interests of the post, conduct quantitative assessment through KPI and OKR system according to the different nature of the position, and manage all levels of the enterprise through the step-by-step assessment, so as to realize the binding control of the post, so as to gradually establish the internal control system of the enterprise.

This book adopts the form of "management process + business process + core process + support process", and integrates the contents of enterprise internal control risk prevention, division of responsibilities and authority, and assignment of tasks into the description of internal control process, covering the process design content of 22 types of enterprise internal control work items, and is a process-centered practical manual. This book is suitable for enterprises to build, evaluate, standardize and optimize internal control systems, and is also suitable for management consultants, trainers, accountants, teachers and students of relevant majors in colleges and universities, and other people who want to master the knowledge of internal control processes.

Funding & Authorization Approval Control.

Cash and bank deposit control.

Control of bills and related seals, requisition approval and budget control.

Procurement & Purchase Acceptance Control.

Payment & Purchase Accounts Control Inventory & Authorization Approval Control.

Inventory acceptance and custody control.

Requisition, issuance and inventory control, sales and authorization approval control.

Sales, delivery and contract control, engineering project and authorization approval control, engineering project evaluation and contract control.

Project budget estimation control.

Payment and implementation control.

Completion acceptance and final account control, asset management and approval control.

Asset acquisition and acceptance control.

Asset use and maintenance control.

Asset Disposal and Transfer Control: Intangible Asset Approval and Business Control, Asset Acquisition and Acceptance Control.

Asset Preservation and Disposal Control Chapter 9 Enterprise Internal Control Process – Financing Chapter 10 Enterprise Internal Control Process – Budget.

Chapter 11 Internal Control Process – Costs and Expenses.

Chapter 12 Enterprise Internal Control Process – Guarantees.

Chapter 13 Enterprise Internal Control Process – Contracts.

Chapter 14 Internal Control Processes – Business Outsourcing.

Chapter 15 Enterprise Internal Control Process – Control of Subsidiaries Chapter 16 Enterprise Internal Control Process – Preparation and Disclosure of Financial Reports Chapter 17 Enterprise Internal Control Process – Human Resources.

Chapter 18 Enterprise Internal Control Process – Information System.

Chapter 19 Internal Control Processes – Derivatives.

Chapter 20 Internal Control Process – Mergers and Acquisitions.

Chapter 21 Enterprise Internal Control Process – Related Party Transactions.

Chapter 22 Enterprise Internal Control Process – Internal Audit.