What are the knowledge points of internal control, and what are the contents and methods of internal

<> content of internal controls:

1. Control the environment;

2. Risk assessment process;

3. Information systems and communication related to financial reporting;

4. Control activities;

5. Supervision of control.

Methods of Internal Control:

1. Authorization control, which requires enterprises to clarify the scope of authority, approval procedures and corresponding responsibilities of various departments and positions to handle economic business and matters according to the division of responsibilities;

2. Budget control, requiring enterprises to strengthen the management of budget preparation, implementation, analysis, assessment and other links, clarify budget items, establish budget standards, standardize the preparation, approval, issuance and implementation procedures of the budget, timely analyze and control budget differences, and take improvement measures to ensure the implementation of the budget;

3. Property protection and control, requiring enterprises to restrict the direct contact and disposal of property by unauthorized personnel, and take measures such as property records, physical custody, regular inventory, account verification, and property insurance to ensure the safety and integrity of property.

There is no difference between the two, and the accounting internal control is the internal accounting control.

It cannot turn a management with a bad track record or no management IQ into a management with a very experienced, savvy and capable. So his role is not in wisdom and ability, but in accomplishing what the outside world is forced to do, under the premise that the enterprise achieves its main goal. It is a defensive measure, and it emphasizes an obligation and responsibility that must be done, rather than wisdom and ability.

In the work of internal control management, have you encountered the following situations:

When the finance department approves the travel expenses or entertainment expenses of the sales department, I always hear the salesperson complaining: the review is too strict, we are charging in front, but you are pulling us back.

In the process of bidding for the first businessman, the procurement department thinks that everything is in accordance with the rules and regulations of the procurement department.

The company's management talks about risk every day, why do employees have no concept of risk? Whether the leader is alarmist, or risk management and control is the leader's business.

There must be many similar confusions and problems, all of which are closely related to the internal control and risk management system of enterprises.

Internal control is the organization, plan, procedure and method of various constraints and adjustments implemented within the organization in order to improve operational efficiency, fully and effectively obtain and use various resources, and achieve established management objectives under a certain environment. The goal of internal control is consistent with the business development strategy of the enterprise, and in the past, it was understood in a narrow sense that in order to prevent fraud and ensure the safety of enterprise assets, the supervision and control of accounting, the separation of incompatible positions and mutual containment are all part of internal control.

There are five prerequisites for internal control: internal environment, risk assessment, control activities, information and communication, and internal oversight. Among them, the internal environment is the basis of control, risk assessment and control activities are important links and means, information and communication are necessary conditions, and internal supervision is an indispensable and important guarantee.

The scope of internal control is extremely wide, and the means of control are also diverse. According to the scope of its control and the means of control, the internal control system can be basically divided into two categories: one is called internal accounting control; The other type is called internal management control.

Internal accounting controls include the design of the organization and all methods and procedures directly related to property protection and financial records. These methods generally include authorization control, segregation of duties control, accounting record control, asset access and record use control, internal audit control, etc.

Internal management control is mainly the use of methods other than financial accounting to control the management system. Internal management control involves the establishment of the organizational structure, as well as the various methods and procedures related to operational efficiency, the implementation of management policies and the indirect linkage with financial records. These methods and procedures generally include statistical analysis, quality control, production control, staff training programs, management of organizational structures, and organizational personnel control.

<> content of internal controls:

1. Control the environment;

2. Risk assessment process;

3. Information systems related to financial reporting, such as communication and communication;

4. Control activities;

5. Supervision of control.

Methods of Internal Control:

1. Authorization control, which requires enterprises to clarify the scope of authority, approval procedures and corresponding responsibilities of various departments and positions to handle economic business and matters according to the division of responsibilities;

2. Budget control, requiring enterprises to strengthen the management of budget preparation, implementation, analysis, assessment and other links, clarify budget items, establish budget standards, standardize the preparation, approval, issuance and implementation of the budget, timely analyze and control budget differences, and take improvement measures to ensure the implementation of the budget;

3. Property protection and control, requiring enterprises to restrict unauthorized personnel from direct contact and disposal of property, and take measures such as property records, physical custody, regular inventory, account verification, and property insurance to ensure the safety and integrity of property.

The characteristics of internal control are as follows:

1. Comprehensiveness. Internal control is the overall control of all business activities of an enterprise organization, rather than partial control. It should not only control and assess the implementation of policies and plans such as finance, accounting, assets, and personnel, but also conduct various work analysis and operation research, and put forward improvement measures in a timely manner;

2. Recurring. Internal control is not a phased and surprise work, it involves the daily operation of various businesses and the regular inspection and assessment of various management functions;

3. Potentiality. Internal control behavior is not obviously separated from daily business and management activities, but is hidden and integrated in it. No matter what kind of management method is adopted and what kind of business is executed, there is a potential sense of control and control behavior;

4. Relevance. Any internal control of an enterprise is interconnected with each other, and the success of one control behavior will affect the other control behavior. The establishment of one control behavior may lead to the strengthening, weakening, or cancellation of another.

Legal basis]:

Article 27 of the Accounting Law of the People's Republic of China.

Each unit shall establish and improve its own internal accounting supervision system. The internal accounting supervision system of the unit shall meet the following requirements:

1) The responsibilities and powers of bookkeepers and examination and approval personnel, handling personnel, and property custodian personnel for economic and business matters and accounting matters shall be clear, and they shall be separated from each other and mutually restricted;

2) The procedures for mutual supervision and mutual restraint in the decision-making and implementation of major foreign investment, asset disposal, capital dispatch and other important economic and business matters shall be clarified;

3) The scope, time limit, and organizational procedures for the inventory of assets shall be clear;

4) The methods and procedures for conducting regular internal audits of accounting information should be clear.