Internal Control Framework of Enterprises—Construction and Operation

Author: Yang Youhong, Editor-in-Chief
Publisher:
Publish Date: 2001-11-01
Features: This book is designed to complement the "Accounting Law," starting from the governance structure and emphasizing the integration of organizational structure, business processes, financial operations, and accounting work with the audit system. The content includes: internal control from the perspective of corporate governance, internal control environment, enterprise risk assessment and control, etc. The chaos in enterprise management and the occurrence of illegal and unethical behavior stem from the lack of sound internal control or the ineffective implementation of internal control. Therefore, this book attempts to construct an internal control framework from both the aspects of internal control systems and internal control mechanisms. "Enterprise Internal Control Framework—Construction and Operation" is designed to complement the "Accounting Law," starting from the governance structure and emphasizing the integration of organizational structure, business processes, financial operations, and accounting work with the audit system. We believe that internal control systems are not only tools for shareholders to constrain managers but also a "firewall" for managers to lock in professional risks. We hope this book can contribute its small part to the construction of the enterprise's internal control framework.