浅谈企业常见的内控漏洞

内控漏洞是指内部控制存在缺陷或问题,导致无法合理保证内部控制目标的实现。这种漏洞既有内控设计无效导致的,也有内控执行不到位引起的。公司层面内部控制是指对企业内部体系存在普遍影响的各种内部控制措施,包括治理结构、企业文化、反舞弊、风险管理、人力资源管理等方面,公司层面内部控制是流程层面内部控制实施有效性的重要保障,是一个整体机制,确保管理层设在公司内部各个领域、各个业务层面的控制机制得以有效运行的机制。

On Inner-control Leakage in Business Companies

Inner leakage refers to the problems or the potential leakage leading to the failure of the inner control target of the company. Such leakage can be the result of the inefficient control or the improper manifestation in the business. While the inner control in the enterprises refers to the series of inner control activities that may have potential influence on the domestic systems in the business including business culture, management structure, counter-corruption, risk management, personal management, etc. And the inner structure control of business is the key to the inner control in the enterprises, which is a complete mechanism to ensure the proper moving of the management set by the management of the company.