Monitoring
Internal control systems need to be monitored--a process that assesses the quality of the system's performance over time. This is accomplished through ongoing monitoring activities, separate evaluations or a combination of the two. Ongoing monitoring occurs in the course of operations. It includes regular management and supervisory activities, and other actions personnel take in performing their duties. The scope and frequency of separate evaluations will depend primarily on an assessment of risks and the effectiveness of ongoing monitoring procedures. Internal control deficiencies should be reported upstream, with serious matters reported to top management and the board.
There is synergy and linkage among these components, forming an integrated system that reacts dynamically to changing conditions. The internal control system is intertwined with the entity's operating activities and exists for fundamental business reasons. Internal control is most effective when controls are built into the entity's infrastructure and are a part of the essence of the enterprise. "Built in" controls support quality and empowerment initiatives, avoid unnecessary costs and enable quick response to changing conditions.
There is a direct relationship between the three categories of objectives, which are what an entity strives to achieve, and components, which represent what is needed to achieve the objectives. All components are relevant to each objectives category. When looking at any one category--the effectiveness and efficiency of operations, for instance--all five components must be present and functioning effectively to conclude that internal control over operations is effective.
The internal control definition--with its underlying fundamental concepts of a process, affected by people, providing reasonable assurance--together with the categorization of objectives and the components and criteria for effectiveness, and the associated discussions, constitute this internal control framework.
(一)What Internal Control Can Do
Internal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. In sum, it can help an entity get to where it wants to go, and avoid pitfalls and surprises along the way.关于分段函数的论文
With the development of the market economy, more and more intense market competition, enterprises are facing the pressure of survival and development also increased, particularly since the end of 2008 the global financial crisis swept through the cold, the large and small, international and domestic enterprises to resist have been closed down can not be cold, in the tough market environment for enterprise to survive, we must continue to develop we must do a good job of the internal control management. Practice has proved that all the management of enterprises from the establishment of sound internal control system began, in spite of the internal control system in the real implementation of the enterprise due to different conditions and the quality of its varied, in addition to its own internal control system has not been perfect, resulting in the limitations of internal control system, but it is undeniable that all the decision-making enterprises should be in a sound internal control system under the control of the enterprise is to improve the internal operating mechanism of the objective requirement of modern enterprise system built on a strong guarantee.
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