controlself-assessmentworkshop(53頁)-經(jīng)營(yíng)管理-展示頁
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【正文】 enpasses technical petence and ethical mitment. ? It is an intangible factor that is essential to effective internal control. 10 What is a good environment? ? Code of ethics。1 Control SelfAssessment Workshop The University of Texas System 2 Wele ? Please sign the attendance sheet. ? Meet the facilitators. ? Introduce yourself. ? Name ? Title ? How long have you worked here? ? Briefly describe your workwhat you do 3 Why are we here? ? Chancellor’s letter (page 1). ? Workshop objectives (page 5). ? Selfassess internal control ? Issue control selfassessment report ? Is internal control in your department adequately designed, properly executed, and effective? 4 Why is this important? ? Because wellcontrolled departments are efficient and effective departments. ? Because we are expected to be good stewards of public resources. ? Helps to ensure pliance with applicable laws and regulations. 5 How are we going to do all this? ? Selfassessment process (page 6). ? Session 1 – Evaluate control environment – Identify significant activities ? Between Sessions – Prepare Risk/Control Worksheets ? Session 2 – Critique worksheets。 develop testing plan – Outline control selfassessment report 6 What is internal control? ? Definition (page 7). ? Ongoing process ? Effected by everyone ? Reasonablenot absoluteassurance ? Applies to: – Operations objectives – Financial reporting objectives – Compliance objectives 7 What process? ? The internal control process has five ponents (page 8): ? Control environment ? Risk assessment ? Control activities ? Information and munication ? Monitoring ? All five must be present to be effective. 8 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 standards of conduct. ? Ethical behavior. ? Good hiring practices. ? Adequate training. ? Clear policies and procedures. ? Employee development。 disciplinary action. 11 Case Study (page 10) Control Environment 12 What’s wrong with this picture? ? Control environment stinks. ? No regard for employee orientation ? No policies and procedures ? “Get around the bureaucracy” attitude ? Goofing off and doing personal business during work hours ? Sexual misconduct ? Potential conflict of interest ? Misappropriation of funds。 discuss issues. ? Good human resource management. ? Ethical behavior。 Objectives Monitor Performance Information Communication and and 17 Written goals and objectives? ? Internal control is pointless without goals an
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