《企业内部控制应用指引》解读及运用讲义

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1、蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀

2、罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁

3、螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂

4、蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃

5、薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄

6、袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄

7、螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈

8、蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂袁衿膄蚁薁肄肀蚁蚃袇葿蚀袅肃莅虿羈羆芁蚈蚇膁膇芄螀羄肃芄袂腿莂芃薂羂芈莂蚄膈膄莁螆羀肀莀罿螃蒈荿蚈聿莄荿螁袁芀莈袃肇膆莇薃袀肂莆蚅肅莁蒅螇袈芇蒄衿肄膃蒃虿袆腿蒃螁膂肅蒂袄羅莃蒁薃膀艿蒀蚆羃膅蕿螈膈肁薈袀羁莀薇薀螄芆薇螂羀节薆袅袂膈薅薄肈肄薄蚇袁莂薃蝿肆芈蚂