内部的控制管理系统手册簿38427

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1、实用标准文案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一六年十一月精彩文档实用标准文案目录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精彩文档实用标准文案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··················

3、61.2.3职责与权限······························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风险精彩文档实用标准文案应对·························

4、·······212单位层面的内部控制···························232.1决策议事机机制····························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··

5、································36精彩文档实用标准文案2.5财务体系··································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····································40

6、3.1.2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·················513.2收支业务控制精彩文档实用标准文案······························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

7、·······························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风险控制矩阵和关键点说明·················673.4资产控制···································683.4.1货币资金控制···························69精彩文档实用标准文案3.4.2实务资产控制····

8、·······················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······························773.5.1综述···································773.5.2相关制度·······························773.5.3控