Is it better to have more comprehensive and strict controls?

It depends on where you are at.

Business management is divided into three phases:

1. Humanized management (early stage of entrepreneurship).

The leader takes the lead, and everyone follows.

The primary stage of business management.

experiential management stage (also known as family management model);

During the entrepreneurial period, entrepreneurs start their own businesses based on their own experience in part-time work or management.

2. Institutionalized management (pre-entrepreneurship).

When the company has a certain scale, more than 20-30 people, improve the department, the company system, and each department can operate independently.

Intermediate stage of business management.

Standardized management stage (can also be called institutionalized management model);

During the establishment period, through the entrepreneurial period, he accumulated a certain amount of capital, expanded the scale of operation, increased the number of employees and machinery and equipment, and began to have a certain influence in the industry. There are more and more people and things, enterprises must establish a set of perfect management system to ensure the normal production and operation of enterprises, if you still rely on the management mode of people to manage people, it will eventually lead to the closure of enterprises;

3. Corporate culture (middle and late stage of entrepreneurship).

When the company has developed for more than 5 years, the employees are relatively stable, and the development of customers and the company itself coincides, the corporate reputation will be generated, the corporate culture will be established, and the direction of everyone's development and the goal of struggle will be guided.

Advanced stage of business management.

Autonomous management stage (can also be called humanized management model);

Stable industry (bigger and stronger) period, the company has set a grand goal, the business direction has been adjusted from the quality to the brand direction, in the industry gradually formed the mainstream influence, the enterprise has a very good corporate culture, people and enterprises have gradually integrated, the system has become a habit, a culture, a morality.

In the first stage, strict management will lead to dispersion, and you should give employees free space and a relaxed environment. Only in this way can employees work easily under the premise of low pay and uncertain prospects.

In the second stage, the system is established and improved, which must be implemented, strict requirements, and it is very important to grasp the scale. The scale of the company is formed, the treatment and benefits are better, and everyone is willing to abide by the rules and systems.

In the third stage, it is completely strictly enforced, and there must be no slackness. Whoever can't do it will be killed.

It is not absolute, it depends on the purpose, comprehensiveness, and strictness is a good thing to some extent, but it will be counterproductive if strict and comprehensive are divorced from reality.

The more detailed and strict the control, the better the control effect. （）

a.That's right. b.The wrong type shouted Lu Chan mistakenly.

Correct answer: B

I don't think that the stricter the better, because the more control links, the tighter the control measures, the better the control effect, but the greater the control cost. Because there are more control links, the number of posts set up will inevitably increase, so more personnel need to be allocated, and the evaluation power of the internal control system also needs to be increased, which will eventually increase the cost of control. Even the best controls will lose their meaning if the cost of internal accounting controls exceeds the risk or error that can result from the loss of trust.

A option is incorrect, accounting control is only part of the internal control.

Option b is incorrect. Internal control includes an internal containment system.

Option C is wrong, option C feels weird, and the enforcement of internal controls should be as strict as possible, and strict internal controls may be more effective.

d. If the option is wrong, the internal control should be continuously improved and reasonably adjusted according to the internal control environment and other factors.

Answer: Control is not an inscrutable concept! Control is everywhere in life: when we exercise on the road and see a red light to stop, this is called control; Walking into the subway station, passengers must go through a security check on their belongings, which is called control; Commuting to and from work by swiping the card to sign in, this is called control; Words related to control can also be seen everywhere in enterprises, such as "financial and economic land, no invitation", "warehouse land, idlers are not allowed to enter" and so on, which is also called control.

Control is not always negative, like a straitjacket or a mantra, but rather it has a positive meaning for the manager, even a positive tool to help the manager achieve his goals. Modern management sees control as helpful, rather than restrictive, and advocates inviting the controlled to participate in the design of control methods, and sees control as a tool for self-assessment – confirming that standards are being met and that the desired work is being done.

Control, as a proper noun in enterprise management, has only been put forward in modern times. In management, control is proposed as an element of the definition, and it is thought that control is the process by which managers ensure that the organization's strategy is achieved by influencing other members of the organization, but this is not yet the internal control that we understand in the field of auditing. The earliest internal control was only a strategy, a method, or a system in management control, which was embodied in the control of the completion of the set task objectives, and had not yet risen to the strategic level.

At this time, the internal control is embodied in the internal control and internal control system.

Internal containment is mainly for the purpose of checking errors and preventing fraud, with the separation of duties and cross-checking as the means, and the accounting matters such as money, accounts, and goods as the main control objects. The internal control system is an organizational plan formulated by an enterprise to protect assets, ensure the reliability and accuracy of accounting information, improve operational efficiency, and promote the implementation of various policies formulated by the management department. This definition was first proposed by the Audit Procedures Committee of the American Institute of Certified Public Accountants (1949) in the report "Elements of Internal Control, Coordination System and Their Importance to Management and Certified Public Accountants".

Since then, internal control has gradually been linked to the control environment and oversight, and to strategic objectives, and has gradually evolved into today's COSO (1992) internal control framework and COSO (2004) risk management framework. As a result of this evolution, people realize that internal control is the management of the inherent risks in the overall risk of an enterprise, in order to reduce the threat caused by the risk and its serious consequences, and ultimately ensure the realization of the organization's strategic objectives, operational objectives, financial objectives, asset integrity objectives, and compliance objectives. Most of the risks within the jurisdiction of internal control have been limited to the tolerable range of the business manager, because the internal control established for risk assessment is made in consideration of the risk appetite of the management and the board of directors, so the effectiveness of the internal control will directly affect the management level of those inherent risks that have been identified.

In this case, internal control can be understood as taking measures that limit the risk to the company's tolerance.