內部(bu)(bu)控制風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)劃(hua)(hua)分(fen)原(yuan)則(ze)(ze)(ze)是根(gen)(gen)據風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)的(de)(de)嚴(yan)(yan)(yan)重程(cheng)度(du)(du)和(he)概(gai)(gai)(gai)(gai)率(lv)來(lai)劃(hua)(hua)分(fen)不同(tong)的(de)(de)等(deng)(deng)(deng)級(ji)(ji)。以(yi)下是一些(xie)常(chang)(chang)見的(de)(de)內部(bu)(bu)控制風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)劃(hua)(hua)分(fen)原(yuan)則(ze)(ze)(ze)：1.風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)嚴(yan)(yan)(yan)重程(cheng)度(du)(du)：根(gen)(gen)據風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)對企業(ye)(ye)目標(biao)的(de)(de)影響程(cheng)度(du)(du)，將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)劃(hua)(hua)分(fen)為(wei)高(gao)、中(zhong)、低(di)(di)等(deng)(deng)(deng)級(ji)(ji)。高(gao)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)表(biao)(biao)(biao)示(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)對企業(ye)(ye)目標(biao)的(de)(de)影響非常(chang)(chang)嚴(yan)(yan)(yan)重，中(zhong)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)表(biao)(biao)(biao)示(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)對企業(ye)(ye)目標(biao)的(de)(de)影響一般(ban)，低(di)(di)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)表(biao)(biao)(biao)示(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)對企業(ye)(ye)目標(biao)的(de)(de)影響較小。2.風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)概(gai)(gai)(gai)(gai)率(lv)：根(gen)(gen)據風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)發生的(de)(de)概(gai)(gai)(gai)(gai)率(lv)，將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)劃(hua)(hua)分(fen)為(wei)高(gao)、中(zhong)、低(di)(di)等(deng)(deng)(deng)級(ji)(ji)。高(gao)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)概(gai)(gai)(gai)(gai)率(lv)表(biao)(biao)(biao)示(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)發生的(de)(de)可(ke)能性非常(chang)(chang)高(gao)，中(zhong)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)概(gai)(gai)(gai)(gai)率(lv)表(biao)(biao)(biao)示(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)發生的(de)(de)可(ke)能性一般(ban)，低(di)(di)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)概(gai)(gai)(gai)(gai)率(lv)表(biao)(biao)(biao)示(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)發生的(de)(de)可(ke)能性較低(di)(di)。3.綜(zong)合(he)(he)(he)評估：綜(zong)合(he)(he)(he)考慮(lv)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)的(de)(de)嚴(yan)(yan)(yan)重程(cheng)度(du)(du)和(he)概(gai)(gai)(gai)(gai)率(lv)，對風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)進行(xing)綜(zong)合(he)(he)(he)評估，并劃(hua)(hua)分(fen)為(wei)不同(tong)的(de)(de)等(deng)(deng)(deng)級(ji)(ji)。綜(zong)合(he)(he)(he)評估可(ke)以(yi)采用定(ding)量和(he)定(ding)性的(de)(de)方法，例如使用風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)矩陣或評分(fen)模型等(deng)(deng)(deng)。4.行(xing)業(ye)(ye)標(biao)準(zhun)(zhun)：參考相關(guan)行(xing)業(ye)(ye)的(de)(de)內部(bu)(bu)控制標(biao)準(zhun)(zhun)和(he)最佳實踐，將風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)劃(hua)(hua)分(fen)為(wei)不同(tong)的(de)(de)等(deng)(deng)(deng)級(ji)(ji)。行(xing)業(ye)(ye)標(biao)準(zhun)(zhun)可(ke)以(yi)提供一個參考框架，幫助(zhu)企業(ye)(ye)進行(xing)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)劃(hua)(hua)分(fen)。在劃(hua)(hua)分(fen)內部(bu)(bu)控制風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)時，企業(ye)(ye)可(ke)以(yi)根(gen)(gen)據自身的(de)(de)情況(kuang)和(he)需求，結合(he)(he)(he)以(yi)上(shang)原(yuan)則(ze)(ze)(ze)進行(xing)判斷和(he)決策。劃(hua)(hua)分(fen)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)有助(zhu)于(yu)企業(ye)(ye)識別和(he)管(guan)理風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，優(you)先處理高(gao)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)(deng)級(ji)(ji)的(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，并采取相應的(de)(de)控制措(cuo)施來(lai)降低(di)(di)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)對企業(ye)(ye)的(de)(de)影響。內部(bu)(bu)控制需要建立(li)適當的(de)(de)員工績效考核和(he)激勵機制。東莞內部(bu)(bu)控制體系咨詢(xun)公司(si)

在(zai)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)管(guan)(guan)(guan)控(kong)(kong)(kong)(kong)模式下，內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)需(xu)要(yao)(yao)考慮(lv)以(yi)(yi)(yi)(yi)下幾個(ge)方面(mian)的(de)(de)(de)思路：1.統(tong)一標準(zhun)(zhun)與流程(cheng)：集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)應制(zhi)(zhi)(zhi)(zhi)(zhi)定統(tong)一的(de)(de)(de)標準(zhun)(zhun)和(he)(he)(he)(he)(he)流程(cheng)，確保(bao)各個(ge)子公(gong)(gong)司(si)(si)或分(fen)(fen)支(zhi)機(ji)構(gou)(gou)(gou)在(zai)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)方面(mian)的(de)(de)(de)要(yao)(yao)求和(he)(he)(he)(he)(he)執(zhi)行方式一致。可(ke)以(yi)(yi)(yi)(yi)建(jian)(jian)立(li)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)手(shou)冊，明(ming)確各項控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)要(yao)(yao)求和(he)(he)(he)(he)(he)操作流程(cheng)。2.分(fen)(fen)工與協作：集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)需(xu)要(yao)(yao)明(ming)確各級(ji)子公(gong)(gong)司(si)(si)或分(fen)(fen)支(zhi)機(ji)構(gou)(gou)(gou)的(de)(de)(de)職責和(he)(he)(he)(he)(he)權限(xian)，實(shi)現分(fen)(fen)工與協作。可(ke)以(yi)(yi)(yi)(yi)建(jian)(jian)立(li)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)組織架構(gou)(gou)(gou)，明(ming)確各級(ji)子公(gong)(gong)司(si)(si)或分(fen)(fen)支(zhi)機(ji)構(gou)(gou)(gou)的(de)(de)(de)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)責任和(he)(he)(he)(he)(he)報告關系(xi)。3.風(feng)險(xian)評估與管(guan)(guan)(guan)理(li)(li)：集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)應進行風(feng)險(xian)評估，識(shi)(shi)別各級(ji)子公(gong)(gong)司(si)(si)或分(fen)(fen)支(zhi)機(ji)構(gou)(gou)(gou)的(de)(de)(de)風(feng)險(xian)點和(he)(he)(he)(he)(he)薄弱環節。可(ke)以(yi)(yi)(yi)(yi)建(jian)(jian)立(li)風(feng)險(xian)管(guan)(guan)(guan)理(li)(li)體系(xi)，包括風(feng)險(xian)識(shi)(shi)別、評估、控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)和(he)(he)(he)(he)(he)監測等(deng)環節，確保(bao)風(feng)險(xian)得到有(you)效管(guan)(guan)(guan)理(li)(li)和(he)(he)(he)(he)(he)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)。4.信(xin)息(xi)(xi)共享與監控(kong)(kong)(kong)(kong)：集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)需(xu)要(yao)(yao)建(jian)(jian)立(li)信(xin)息(xi)(xi)共享和(he)(he)(he)(he)(he)監控(kong)(kong)(kong)(kong)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，確保(bao)集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)各級(ji)子公(gong)(gong)司(si)(si)或分(fen)(fen)支(zhi)機(ji)構(gou)(gou)(gou)的(de)(de)(de)信(xin)息(xi)(xi)及時、準(zhun)(zhun)確地傳遞和(he)(he)(he)(he)(he)監控(kong)(kong)(kong)(kong)。可(ke)以(yi)(yi)(yi)(yi)采(cai)用信(xin)息(xi)(xi)系(xi)統(tong)和(he)(he)(he)(he)(he)報告機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，實(shi)現信(xin)息(xi)(xi)的(de)(de)(de)集(ji)(ji)(ji)(ji)中管(guan)(guan)(guan)理(li)(li)和(he)(he)(he)(he)(he)監控(kong)(kong)(kong)(kong)。5.培訓與意識(shi)(shi)教育：集(ji)(ji)(ji)(ji)團(tuan)(tuan)(tuan)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)建(jian)(jian)設(she)(she)需(xu)要(yao)(yao)加(jia)強員工的(de)(de)(de)培訓和(he)(he)(he)(he)(he)意識(shi)(shi)教育，提高員工對內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)重要(yao)(yao)性和(he)(he)(he)(he)(he)遵守制(zhi)(zhi)(zhi)(zhi)(zhi)度的(de)(de)(de)意識(shi)(shi)。可(ke)以(yi)(yi)(yi)(yi)開展內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)培訓和(he)(he)(he)(he)(he)宣傳活動(dong)，提高員工的(de)(de)(de)風(feng)險(xian)意識(shi)(shi)和(he)(he)(he)(he)(he)內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)意識(shi)(shi)。內(nei)(nei)(nei)部(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)需(xu)要(yao)(yao)建(jian)(jian)立(li)有(you)效的(de)(de)(de)供應商和(he)(he)(he)(he)(he)合(he)作伙伴(ban)管(guan)(guan)(guan)理(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)度。

內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)設計原(yuan)(yuan)則(ze)(ze)是指在建(jian)立和(he)(he)(he)(he)實施(shi)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)活動(dong)時(shi)應(ying)遵(zun)循的(de)(de)(de)(de)(de)(de)(de)一(yi)些(xie)基本原(yuan)(yuan)則(ze)(ze)。以(yi)(yi)下(xia)是一(yi)些(xie)常(chang)見的(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)設計原(yuan)(yuan)則(ze)(ze)：1.分離(li)職(zhi)責(ze)原(yuan)(yuan)則(ze)(ze)：根據(ju)職(zhi)能的(de)(de)(de)(de)(de)(de)(de)不同(tong)(tong)，將關鍵的(de)(de)(de)(de)(de)(de)(de)職(zhi)責(ze)和(he)(he)(he)(he)權限分配給不同(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)人(ren)員(yuan)，以(yi)(yi)確保(bao)相互(hu)制(zhi)(zhi)(zhi)(zhi)約(yue)和(he)(he)(he)(he)相互(hu)監(jian)督的(de)(de)(de)(de)(de)(de)(de)機制(zhi)(zhi)(zhi)(zhi)。例如，財務職(zhi)責(ze)應(ying)該與審(shen)批職(zhi)責(ze)分離(li)，以(yi)(yi)避免潛(qian)在的(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)欺騙。2.適(shi)(shi)度(du)(du)原(yuan)(yuan)則(ze)(ze)：內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)應(ying)根據(ju)組織的(de)(de)(de)(de)(de)(de)(de)規模(mo)、性(xing)質和(he)(he)(he)(he)風(feng)險(xian)水平進(jin)行適(shi)(shi)度(du)(du)設計，避免過度(du)(du)或不足的(de)(de)(de)(de)(de)(de)(de)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)措施(shi)。適(shi)(shi)度(du)(du)的(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)可以(yi)(yi)提高效(xiao)率和(he)(he)(he)(he)效(xiao)果，同(tong)(tong)時(shi)避免不必(bi)(bi)要的(de)(de)(de)(de)(de)(de)(de)成本和(he)(he)(he)(he)負擔。3.審(shen)計追溯原(yuan)(yuan)則(ze)(ze)：內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)應(ying)具備審(shen)計追溯性(xing)，即(ji)(ji)能夠追蹤(zong)和(he)(he)(he)(he)記錄關鍵活動(dong)和(he)(he)(he)(he)決策(ce)(ce)的(de)(de)(de)(de)(de)(de)(de)過程(cheng)(cheng)和(he)(he)(he)(he)結(jie)果。這有(you)(you)(you)助于審(shen)計人(ren)員(yuan)對(dui)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)有(you)(you)(you)效(xiao)性(xing)進(jin)行評估，并發現潛(qian)在的(de)(de)(de)(de)(de)(de)(de)問題(ti)和(he)(he)(he)(he)風(feng)險(xian)。4.強(qiang)制(zhi)(zhi)(zhi)(zhi)性(xing)原(yuan)(yuan)則(ze)(ze)：內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)應(ying)具備強(qiang)制(zhi)(zhi)(zhi)(zhi)性(xing)，即(ji)(ji)員(yuan)工必(bi)(bi)須遵(zun)守內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)政(zheng)策(ce)(ce)和(he)(he)(he)(he)程(cheng)(cheng)序(xu)(xu)，否則(ze)(ze)將面臨(lin)相應(ying)的(de)(de)(de)(de)(de)(de)(de)紀律(lv)和(he)(he)(he)(he)懲罰。這有(you)(you)(you)助于確保(bao)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)有(you)(you)(you)效(xiao)實施(shi)和(he)(he)(he)(he)執行。5.透(tou)明度(du)(du)原(yuan)(yuan)則(ze)(ze)：內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)應(ying)具備透(tou)明度(du)(du)，即(ji)(ji)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)政(zheng)策(ce)(ce)、程(cheng)(cheng)序(xu)(xu)和(he)(he)(he)(he)結(jie)果應(ying)對(dui)內(nei)外(wai)部(bu)(bu)(bu)的(de)(de)(de)(de)(de)(de)(de)相關方(fang)透(tou)明可見。透(tou)明的(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)可以(yi)(yi)增加對(dui)組織的(de)(de)(de)(de)(de)(de)(de)信任(ren)和(he)(he)(he)(he)合(he)規性(xing)，同(tong)(tong)時(shi)也有(you)(you)(you)助于發現和(he)(he)(he)(he)糾(jiu)正潛(qian)在的(de)(de)(de)(de)(de)(de)(de)問題(ti)。

工(gong)程管(guan)(guan)(guan)理(li)(li)內部控(kong)(kong)(kong)制(zhi)(zhi)措(cuo)施(shi)是為了確(que)(que)保(bao)(bao)(bao)工(gong)程項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)能夠(gou)按照(zhao)計(ji)劃、預(yu)(yu)算(suan)和(he)(he)(he)(he)(he)質(zhi)(zhi)量(liang)要(yao)求進(jin)行(xing)(xing)(xing)有效管(guan)(guan)(guan)理(li)(li)和(he)(he)(he)(he)(he)控(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)(de)一系(xi)列措(cuo)施(shi)。1.項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)立(li)(li)項(xiang)(xiang)(xiang)(xiang)和(he)(he)(he)(he)(he)審(shen)批：建(jian)(jian)(jian)立(li)(li)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)立(li)(li)項(xiang)(xiang)(xiang)(xiang)和(he)(he)(he)(he)(he)審(shen)批流程，確(que)(que)保(bao)(bao)(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)符合(he)組織(zhi)的(de)(de)(de)戰(zhan)略目(mu)(mu)(mu)(mu)標(biao)和(he)(he)(he)(he)(he)投資策略，并(bing)經過合(he)規(gui)審(shen)批。審(shen)批程序應(ying)包括(kuo)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)可行(xing)(xing)(xing)性(xing)研究、預(yu)(yu)算(suan)控(kong)(kong)(kong)制(zhi)(zhi)、風(feng)險評估(gu)等環節(jie)，以(yi)確(que)(que)保(bao)(bao)(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)合(he)理(li)(li)性(xing)和(he)(he)(he)(he)(he)可行(xing)(xing)(xing)性(xing)。2.項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)計(ji)劃和(he)(he)(he)(he)(he)進(jin)度控(kong)(kong)(kong)制(zhi)(zhi)：制(zhi)(zhi)定詳細的(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)計(ji)劃和(he)(he)(he)(he)(he)進(jin)度安(an)排，包括(kuo)工(gong)期、里程碑、關鍵路徑(jing)等。通過項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)管(guan)(guan)(guan)理(li)(li)工(gong)具(ju)和(he)(he)(he)(he)(he)方(fang)法，對項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)進(jin)度進(jin)行(xing)(xing)(xing)跟蹤(zong)和(he)(he)(he)(he)(he)控(kong)(kong)(kong)制(zhi)(zhi)，及時發現和(he)(he)(he)(he)(he)解決進(jin)度偏差，確(que)(que)保(bao)(bao)(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)按時完成。3.費(fei)用控(kong)(kong)(kong)制(zhi)(zhi)和(he)(he)(he)(he)(he)預(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)：建(jian)(jian)(jian)立(li)(li)費(fei)用控(kong)(kong)(kong)制(zhi)(zhi)和(he)(he)(he)(he)(he)預(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)制(zhi)(zhi)度，對項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)成本(ben)進(jin)行(xing)(xing)(xing)控(kong)(kong)(kong)制(zhi)(zhi)和(he)(he)(he)(he)(he)管(guan)(guan)(guan)理(li)(li)。包括(kuo)制(zhi)(zhi)定項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)預(yu)(yu)算(suan)、費(fei)用核算(suan)和(he)(he)(he)(he)(he)控(kong)(kong)(kong)制(zhi)(zhi)程序，進(jin)行(xing)(xing)(xing)費(fei)用的(de)(de)(de)跟蹤(zong)和(he)(he)(he)(he)(he)分析，確(que)(que)保(bao)(bao)(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)成本(ben)控(kong)(kong)(kong)制(zhi)(zhi)在預(yu)(yu)算(suan)范圍內。4.質(zhi)(zhi)量(liang)管(guan)(guan)(guan)理(li)(li)和(he)(he)(he)(he)(he)驗(yan)收：建(jian)(jian)(jian)立(li)(li)質(zhi)(zhi)量(liang)管(guan)(guan)(guan)理(li)(li)制(zhi)(zhi)度，包括(kuo)制(zhi)(zhi)定質(zhi)(zhi)量(liang)標(biao)準(zhun)、建(jian)(jian)(jian)立(li)(li)質(zhi)(zhi)量(liang)控(kong)(kong)(kong)制(zhi)(zhi)流程、進(jin)行(xing)(xing)(xing)質(zhi)(zhi)量(liang)檢(jian)查和(he)(he)(he)(he)(he)驗(yan)收等。確(que)(que)保(bao)(bao)(bao)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)施(shi)工(gong)和(he)(he)(he)(he)(he)交付符合(he)質(zhi)(zhi)量(liang)要(yao)求，減少(shao)(shao)質(zhi)(zhi)量(liang)問(wen)題和(he)(he)(he)(he)(he)糾(jiu)紛的(de)(de)(de)發生(sheng)。5.供(gong)(gong)應(ying)商(shang)和(he)(he)(he)(he)(he)合(he)同(tong)(tong)管(guan)(guan)(guan)理(li)(li)：建(jian)(jian)(jian)立(li)(li)供(gong)(gong)應(ying)商(shang)和(he)(he)(he)(he)(he)合(he)同(tong)(tong)管(guan)(guan)(guan)理(li)(li)制(zhi)(zhi)度，包括(kuo)供(gong)(gong)應(ying)商(shang)評估(gu)、合(he)同(tong)(tong)簽(qian)訂和(he)(he)(he)(he)(he)履約管(guan)(guan)(guan)理(li)(li)等。確(que)(que)保(bao)(bao)(bao)選擇合(he)適的(de)(de)(de)供(gong)(gong)應(ying)商(shang)，簽(qian)訂合(he)理(li)(li)的(de)(de)(de)合(he)同(tong)(tong)，并(bing)對供(gong)(gong)應(ying)商(shang)和(he)(he)(he)(he)(he)合(he)同(tong)(tong)進(jin)行(xing)(xing)(xing)監督和(he)(he)(he)(he)(he)管(guan)(guan)(guan)理(li)(li)，減少(shao)(shao)合(he)同(tong)(tong)風(feng)險和(he)(he)(he)(he)(he)糾(jiu)紛的(de)(de)(de)發生(sheng)。內部控(kong)(kong)(kong)制(zhi)(zhi)可以(yi)幫助組織(zhi)預(yu)(yu)防(fang)、發現和(he)(he)(he)(he)(he)糾(jiu)正(zheng)潛在的(de)(de)(de)風(feng)險和(he)(he)(he)(he)(he)問(wen)題。

內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)是指(zhi)組(zu)(zu)織(zhi)(zhi)為了(le)實現內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)目標(biao)而建立(li)的(de)(de)(de)(de)一(yi)套規章制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)和(he)(he)(he)程(cheng)(cheng)序。以下(xia)是內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)的(de)(de)(de)(de)一(yi)般內(nei)(nei)(nei)(nei)容：1.內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)政(zheng)策：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)明確(que)的(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)政(zheng)策，包括內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)目標(biao)、原(yuan)則(ze)、責任(ren)(ren)和(he)(he)(he)要求等。2.內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)程(cheng)(cheng)：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)建立(li)規范的(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)程(cheng)(cheng)，包括業(ye)務流(liu)(liu)程(cheng)(cheng)、審批流(liu)(liu)程(cheng)(cheng)、報告流(liu)(liu)程(cheng)(cheng)等，以確(que)保業(ye)務活動的(de)(de)(de)(de)合規性(xing)和(he)(he)(he)高效性(xing)。3.職責和(he)(he)(he)權限分配：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)明確(que)各(ge)級管理(li)(li)人員(yuan)(yuan)和(he)(he)(he)員(yuan)(yuan)工(gong)的(de)(de)(de)(de)職責和(he)(he)(he)權限，確(que)保內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)責任(ren)(ren)分工(gong)清(qing)晰。4.制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)和(he)(he)(he)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)執行(xing)(xing)：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)適當的(de)(de)(de)(de)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)，包括制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)的(de)(de)(de)(de)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)、修訂、發布和(he)(he)(he)執行(xing)(xing)等，以確(que)保內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)的(de)(de)(de)(de)有效性(xing)。5.內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)審計和(he)(he)(he)監督：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)建立(li)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)審計和(he)(he)(he)監督機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，對內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)的(de)(de)(de)(de)執行(xing)(xing)情況進行(xing)(xing)監督和(he)(he)(he)評估，并提出(chu)改進意見。6.風(feng)(feng)險(xian)管理(li)(li)和(he)(he)(he)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)措(cuo)施(shi)：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)建立(li)風(feng)(feng)險(xian)管理(li)(li)和(he)(he)(he)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)措(cuo)施(shi)，包括風(feng)(feng)險(xian)識別(bie)、評估和(he)(he)(he)應(ying)(ying)對措(cuo)施(shi)等，以降低風(feng)(feng)險(xian)對業(ye)務活動的(de)(de)(de)(de)影響。7.信息(xi)和(he)(he)(he)溝(gou)通流(liu)(liu)程(cheng)(cheng)：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)建立(li)有效的(de)(de)(de)(de)信息(xi)和(he)(he)(he)溝(gou)通流(liu)(liu)程(cheng)(cheng)，確(que)保信息(xi)的(de)(de)(de)(de)準(zhun)確(que)性(xing)、完整性(xing)和(he)(he)(he)及(ji)時性(xing)，并促進內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)溝(gou)通和(he)(he)(he)反(fan)饋。8.培訓和(he)(he)(he)教育(yu)(yu)計劃：組(zu)(zu)織(zhi)(zhi)應(ying)(ying)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)培訓和(he)(he)(he)教育(yu)(yu)計劃，為員(yuan)(yuan)工(gong)提供(gong)必要的(de)(de)(de)(de)培訓和(he)(he)(he)教育(yu)(yu)，使他們了(le)解內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)的(de)(de)(de)(de)重(zhong)要性(xing)和(he)(he)(he)操作方(fang)法。內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)是管理(li)(li)層的(de)(de)(de)(de)責任(ren)(ren)，需要得到全體員(yuan)(yuan)工(gong)的(de)(de)(de)(de)支持和(he)(he)(he)配合。廈(sha)門內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)體系咨(zi)詢公司

內部(bu)控制需要建立適(shi)當的項目管理和決策機制。東莞內部(bu)控制體系(xi)咨詢公司

內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統是(shi)指企(qi)(qi)(qi)業(ye)為了(le)加強內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)，采用信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)技術手(shou)段建立的(de)(de)一套系(xi)(xi)統。該(gai)系(xi)(xi)統通(tong)(tong)過(guo)整合和(he)(he)(he)(he)(he)管(guan)(guan)(guan)理(li)(li)(li)(li)企(qi)(qi)(qi)業(ye)的(de)(de)各種信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)資源，實(shi)(shi)現(xian)對(dui)企(qi)(qi)(qi)業(ye)內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)監督、評(ping)估(gu)(gu)和(he)(he)(he)(he)(he)改進(jin)。內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統的(de)(de)主要(yao)功能(neng)包括：1.風險(xian)(xian)評(ping)估(gu)(gu)和(he)(he)(he)(he)(he)控(kong)(kong)(kong)(kong)制(zhi)(zhi)：通(tong)(tong)過(guo)收集、整理(li)(li)(li)(li)和(he)(he)(he)(he)(he)分(fen)(fen)析(xi)企(qi)(qi)(qi)業(ye)的(de)(de)風險(xian)(xian)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)，幫(bang)助(zhu)(zhu)企(qi)(qi)(qi)業(ye)識別和(he)(he)(he)(he)(he)評(ping)估(gu)(gu)潛在(zai)(zai)的(de)(de)風險(xian)(xian)，并制(zhi)(zhi)定相應(ying)的(de)(de)控(kong)(kong)(kong)(kong)制(zhi)(zhi)措施(shi)。2.流程(cheng)(cheng)管(guan)(guan)(guan)理(li)(li)(li)(li)和(he)(he)(he)(he)(he)審批：通(tong)(tong)過(guo)自(zi)動化的(de)(de)流程(cheng)(cheng)管(guan)(guan)(guan)理(li)(li)(li)(li)和(he)(he)(he)(he)(he)審批功能(neng)，實(shi)(shi)現(xian)對(dui)企(qi)(qi)(qi)業(ye)各項(xiang)業(ye)務(wu)(wu)流程(cheng)(cheng)的(de)(de)監控(kong)(kong)(kong)(kong)和(he)(he)(he)(he)(he)控(kong)(kong)(kong)(kong)制(zhi)(zhi)，提(ti)高(gao)流程(cheng)(cheng)的(de)(de)規范(fan)性(xing)和(he)(he)(he)(he)(he)效率。3.數(shu)據管(guan)(guan)(guan)理(li)(li)(li)(li)和(he)(he)(he)(he)(he)分(fen)(fen)析(xi)：通(tong)(tong)過(guo)對(dui)企(qi)(qi)(qi)業(ye)的(de)(de)業(ye)務(wu)(wu)數(shu)據進(jin)行(xing)管(guan)(guan)(guan)理(li)(li)(li)(li)和(he)(he)(he)(he)(he)分(fen)(fen)析(xi)，幫(bang)助(zhu)(zhu)企(qi)(qi)(qi)業(ye)發現(xian)異常(chang)和(he)(he)(he)(he)(he)問題，并及(ji)時(shi)采取相應(ying)的(de)(de)控(kong)(kong)(kong)(kong)制(zhi)(zhi)措施(shi)。4.內(nei)(nei)(nei)部(bu)(bu)(bu)審計(ji)和(he)(he)(he)(he)(he)監督：通(tong)(tong)過(guo)內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統，企(qi)(qi)(qi)業(ye)可以(yi)實(shi)(shi)現(xian)對(dui)內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)實(shi)(shi)時(shi)監督和(he)(he)(he)(he)(he)審計(ji)，發現(xian)潛在(zai)(zai)的(de)(de)問題和(he)(he)(he)(he)(he)風險(xian)(xian)，并及(ji)時(shi)采取糾正措施(shi)。5.報告和(he)(he)(he)(he)(he)溝通(tong)(tong)：內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統可以(yi)生成各種報告和(he)(he)(he)(he)(he)分(fen)(fen)析(xi)，幫(bang)助(zhu)(zhu)企(qi)(qi)(qi)業(ye)管(guan)(guan)(guan)理(li)(li)(li)(li)層了(le)解內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)情況，并進(jin)行(xing)決策和(he)(he)(he)(he)(he)溝通(tong)(tong)。內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統的(de)(de)建設和(he)(he)(he)(he)(he)應(ying)用，可以(yi)提(ti)高(gao)企(qi)(qi)(qi)業(ye)內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)的(de)(de)效能(neng)和(he)(he)(he)(he)(he)效果，幫(bang)助(zhu)(zhu)企(qi)(qi)(qi)業(ye)降低風險(xian)(xian)、提(ti)高(gao)管(guan)(guan)(guan)理(li)(li)(li)(li)水平(ping)。但同時(shi)也需(xu)要(yao)注意系(xi)(xi)統的(de)(de)安全性(xing)和(he)(he)(he)(he)(he)可靠性(xing)，確保(bao)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)的(de)(de)保(bao)密(mi)性(xing)和(he)(he)(he)(he)(he)完整性(xing)。東莞內(nei)(nei)(nei)部(bu)(bu)(bu)控(kong)(kong)(kong)(kong)制(zhi)(zhi)體系(xi)(xi)咨詢公司