【正文】 ...........2 內(nèi)部控制的屬性 ..........................................................................................................2第二講 內(nèi)部控制的要素 ................................................................................................................2 控制的環(huán)境 ............................................................2 管理者的經(jīng)營風格和經(jīng)營理念 ..................................................................................2 董事會及審計委員會 ..................................................................................................2 組織結(jié)構(gòu)與權(quán)責分派體系 ..........................................................................................2 人員的品行與素質(zhì) ......................................................................................................2 人力資源政策及實務(wù) ..................................................................................................2 管理控制方法 ..............................................................................................................2 外部影響 ......................................................................................................................2 風險評估 .............................................................2 外部風險 ......................................................................................................................2 內(nèi)部風險 ......................................................................................................................2 控制活動 .............................................................2 交易授權(quán) ......................................................................................................................2 職責劃分 ......................................................................................................................2 業(yè)務(wù)流程與操作規(guī)程 ..................................................................................................2 業(yè)務(wù)記錄 ......................................................................................................................2 規(guī)章制度 ......................................................................................................................2 獨立檢查規(guī)章制度 ......................................................................................................2 控制標準 ......................................................................................................................2 信息與溝通 ...........................................................2 信息系統(tǒng) ......................................................................................................................2 溝通 ..............................................................................................................................23 / 22 監(jiān)控 .................................................................2 自我控制 ......................................................................................................................2 內(nèi)部審計 ......................................................................................................................2第三講 內(nèi)部會計控制 ....................................................................................................................2 不相容職務(wù)分離控制 ..........................................................................................................2 授權(quán)批準控制 ......................................................................................................................2 會計系統(tǒng)控制 ......................................................................................................................2 預(yù)算控制 ..............................................................................................................................2 財產(chǎn)促保全控制 ..................................................................................................................2 風險控制 ..............................................................................................................................2 內(nèi)部報告控制 ......................................................................................................................2 電子信息技術(shù)控制 ..............................................................................................................2第四講 以財務(wù)為核心的企業(yè)內(nèi)控設(shè)計 ........................................................................................24. 1 銷售與收款循環(huán) ..............................................................................................................24. 2 采購和付款循環(huán) ............