【正文】 Communication Supervision Operations Legal Compliance Information and Communication Control Activities Risk Assessment Goal Setting Internal Environment Supervision 公司層面控制 流程層面控制 IT 信息系統(tǒng) 操作系統(tǒng) /數(shù)據(jù)庫(kù) /網(wǎng)絡(luò) /應(yīng)用系統(tǒng) 公司控制環(huán)境 ? 信息系統(tǒng)總體控制環(huán)境 ? 信息與溝通 ? 風(fēng)險(xiǎn)評(píng)估 ? 監(jiān)控 IT一般控制 ? 信息安安全 ? 信息系統(tǒng)日常運(yùn)作 ? 數(shù)據(jù)庫(kù)實(shí)施與維護(hù) ? 系統(tǒng)軟件支持 ? 網(wǎng)絡(luò)支持 ? … 產(chǎn)品開(kāi)發(fā)、營(yíng)銷與銷售、承保理賠、再保險(xiǎn)、客戶服務(wù)、質(zhì)量控制財(cái)務(wù)、人力等 IT 應(yīng)用控制 業(yè)務(wù)流程中內(nèi)嵌的信息系統(tǒng)相關(guān)控制，以保證信息處理的完整性，準(zhǔn)確性，有效性和訪問(wèn)控制。 Section 404 CEO is required to describe the anization’s internal control framework and pare with COSO frameworks indicating deficiencies. External auditor is responsible for testing the effectiveness of the anization’s internal control and issues audit reports. 內(nèi)部控制各組成要素關(guān)系圖 INTERRELATIONSHIP OF INTERNAL CONTROL COMPONENTS 監(jiān) 督 資 訊 控 制 風(fēng)險(xiǎn) 溝 通 資 訊 溝 通 控 制 環(huán) 境 評(píng)估 作業(yè) Supervision Communication Assessment Information Communication Risk Control Information Control Environment Task 內(nèi)部控制組成要素與目標(biāo)及作 業(yè)活動(dòng)相互間關(guān)系圖 監(jiān) 督 信息與溝通 控 制 活 動(dòng) 風(fēng) 險(xiǎn) 評(píng) 估 控 制 環(huán) 境 作 業(yè) 活 動(dòng) 1 作 業(yè) 活 動(dòng) 2 循 遵 法 規(guī) 運(yùn) 營(yíng) 告 報(bào) 財(cái) 務(wù) Task 1 Task 2 Control environment Risk assessment Control activities Information and munication Supervision COSO與全面風(fēng)險(xiǎn)管理體系的建立 COSO amp。 According to Independent Auditing Standards, a CPA audit refers to a CPA independently audits entrusting anization’s financial reports and issues an independent audit report with view of audit findings. （ c） SOX 法案要求 Sarbanes Oxley Act requirements 302條款規(guī)定： 2022年 8月 14日以后， CEO,CFO要對(duì)公司報(bào)表披露質(zhì)量做出承諾；按照 COSO框架的要求建立本企業(yè)內(nèi)部控制框架，并使之有效運(yùn)行。 expenditure Economic Responsibility Projects Contract Management Economic Benefits Internal control Fraud Special auditing or special audit investigation 從社會(huì)審計(jì)看： AUDIT TARGET OF SOCIAL AUDIT ORGANIZATIONS (a) 社會(huì)審計(jì)的概念 Definition of Social Audit 在我國(guó)，社會(huì)審計(jì)是依據(jù) 《 注冊(cè)會(huì)計(jì)師法 》 的規(guī)定，經(jīng)有關(guān)部門審核批準(zhǔn)成立的會(huì)計(jì)師事務(wù)所的注冊(cè)會(huì)計(jì)師所執(zhí)行的獨(dú)立審計(jì) 。 ? 技術(shù)活動(dòng)指生產(chǎn)、制造、加工；安全活動(dòng)指設(shè)備和人員的保護(hù)；商業(yè)活動(dòng)指購(gòu)買、銷售、交換；核算活動(dòng)指成本統(tǒng)計(jì)核算；財(cái)務(wù)活動(dòng)指資本的籌集和運(yùn)用 ?！? Internal auditing is an independent supervision and assessment activity designed to assure authenticity and validity of revenues, expenditures economic activities of an anization itself and its subsidiaries. It helps an anization acplishes its economic objectives and improves management. （ c） 審計(jì)署４號(hào)令的定義 2022年４月，審計(jì)署在其頒發(fā)的４號(hào)令《 審計(jì)署關(guān)于內(nèi)部審計(jì)工作的管理規(guī)定 》的第二條中規(guī)定： National Audit Office issued an order in April 2022 Regulation about Internal Auditing Practice, the second policy is: “ 內(nèi)部審計(jì)是獨(dú)立監(jiān)督和評(píng)價(jià)本單位及所屬單位財(cái)政收支、財(cái)務(wù)收支、經(jīng)濟(jì)活動(dòng)的真實(shí)、合法和效益的行為，以促進(jìn)加強(qiáng)經(jīng)濟(jì)管理和實(shí)現(xiàn)經(jīng)濟(jì)目標(biāo)。 Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an anization39。 Article 16: Audit departments oversee the budgets implementation against final account, revenues and expenditures of the other government departments of the same level and lower level government departments (c)歸納總結(jié) SUMMARY ? 政府審計(jì)的審計(jì)對(duì)象 :Target of Governm