内部控制管理手册

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1、WORD格式可编辑XXXXX内部控制管理手册编制：内控工作组审核：内控管理委员会批准：XXX二O一六年十一月专业知识分享WORD格式可编辑目录1.前言··········································11.1概述········································11.1.1手册编制的意义和目的·····················11.1.2内部控制目标·····························11.1.3遵循的基本原则······················

2、·····21.1.4内部控制依据的标准·······················31.1.5手册的结构组成···························3专业知识分享WORD格式可编辑1.1.6手册的适用范围和管理···················51.2内部控制体系的组织架构、职责及权限········61.2.1目的····································61.2.2内部控制体系的组织架构··················61.2.3职责与权限························

3、······81.3风险评估···································111.3.1风险评估工作机制························121.3.2风险评估流程····························131.3.3风险坐标图······························201.3.4风险专业知识分享WORD格式可编辑应对································212单位层面的内部控制···························232.1决策议

4、事机机制····························232.1.1内部机构设置···························242.1.2职责与权限·····························272.2内控关键岗位责任制························332.3岗位能力胜任与岗位培训····················342.4单位文化··································36专业知识分享WORD格式可编辑2.5财务体系······················

5、············362.6信息技术的运用····························383业务层面的内部控制···························403.1预算业务控制······························403.1.1综述····································403.1.2预算编制与审批控制······················443.1.3预算执行环节控制························473.1.4预算决算与评价环节控制····

6、·············513.2收支业务控制专业知识分享WORD格式可编辑······························533.2.1收入业务控制···························573.2.2支出业务控制···························593.3采购业务控制·······························633.3.1采购业务控制范围、目标与责任·············633.3.2采购业务控制流程·························643.3.3风险控制

7、矩阵和关键点说明·················673.4资产控制···································683.4.1货币资金控制···························69专业知识分享WORD格式可编辑3.4.2实务资产控制···························723.4.2.1存货业务控制·························723.4.2.2固定资产业务控制·····················743.5建设项目控制·······················

8、·······773.5.1综述···································773.5.2相关制度······