控制自我评估

高校预算管理内部控制自我评估实施研究

Study on Internal Control Self-assessment of Budget Management in Higher Education Institutions

在此基础上，本文对如何在高校实施预算内部控制自我评估展开研究。

On this basis , this article study on how to move internal control self-assessment in the colleges and universities .

最后将国外流行的一种新的评价方法&内部控制自我评估（CSA）应用到三维立体控制框架。

Finally , as to how to evaluate the 3-d control framework , this paper gives a useful tool & Control Self Assessment ( CSA ) .

戴尔计算机公司将COBIT作为其内部控制自我评估（CSA）企业政策的一部分，CSA是一整套审核及平衡系统，以此维持该公司的高质量。

Dell Computer includes COBIT best practices as part of its Control Self Assessment ( CSA ) corporate policy , a set of auditing checks and balances that helps the company maintain its high quality .

真实性指标下设两个二级指标，一是注册会计师对财务报告审计意见类型（X21）；二是注册会计师对内部控制自我评估报告的鉴证意见（X22）。

The authenticity indicator under the two level two indexes , one is a registered accountant to financial report audit opinion type ( X21 ); two is a registered accountant internal control self assessment report on the verification opinions ( X22 ) .

实行内部控制自我评估等三个方面作了分类论述。

Implementation of self-evaluation system of internal control .

那么，中国式上市公司年报内部控制自我评估信息披露的状况如何？尤其是投资行为内部控制自我评估信息披露状况。

What about the disclosure of internal control information in annual reports of listed companies in China ? Especially investing behaviors .

最后，本文以东北大学的预算管理为例，实施了内部控制自我评估，并对其结果进行了分析。

Finally , this thesis study on the internal control self-assessment of budget management in Northeastern University , and analyze the results .

在《指引》实施之后，我国证券市场上市公司开始全面披露内部控制自我评估报告。

After the implementation of the " Guide ", listed companies in China Securities Market started full disclosure of internal control self-assessment report .

具体到一个商业银行，则为内部组织结构。实行内部控制自我评估等三个方面作了分类论述。

From the self of a commercial bank is called internal organization . ( 3 ) implementation of self - evaluation system of internal control .

该体系不仅对管理层进行内部控制自我评估提出了要求，而且对内部控制缺陷的识别、认定和披露进行了明确的规定。

The Chinese system not only asks for the evaluation of internal control by management , but also shows clear definition and disclosure of internal control deficiencies .

其二，介绍了操作风险与内部控制自我评估运用的五种方法及适用领域，介绍了我国商业银行进行柜面操作风险与内部控制自我评估所运用的各种历史数据及资料。

Second , it introduces five methods for operational risk internal control self-assessment and their scope for application , as well as the materials used in the self-assessment in the commercial banks in China .

在此基础上，从建立科学的内控体系；建立健全监督及反馈体系；实行内部控制自我评估等三个方面上探讨性的提出了完善内部控制的几点建议和措施。

On this basis , from three exploratory which establishing a complete and scientific system of internal control ; Establishing and improving the supervision and feedback system ; practicing internal control self-assessment made to improve internal control measures and Some Suggestions .

但是董事会披露的内部控制自我评估报告的可信性仍然值得怀疑，理论上需要会计师事务所对内部控制自我评估报告进行鉴证，以增强内部控制信息的可信度。

But the credibility of internal control self-assessment report disclosed by the board of directors is suspect , theoretically , it need public accounting firm to assure internal control self-assessment report , in order to improve the credibility of internal control information .

然后从证券公司建立操作风险管理体系的目标出发，建立了完整的操作风险管理框架，详细分析并应用了操作风险管理的损失数据收集、关键风险指标、风险与控制的自我评估等三大工具。

With the objective of building operational risk management system , the second step of this paper present a complete op risk management framework by using three important tools ( operational risk loss data collection , key risk indicator , self assessment ) .

成人高等教育办学水平自我评估的本质应定位为成人高等教育办学质量控制体系，自我评估具有四性，即：有限目的性、目标的层次分解性、全员参与性和动态循环性。

The essence of self - evaluation for adult education is regarded as the control system for adult education at higher institute Self - evaluation is characterized with four points : limited purpose , purpose in layer , all participation and dynamic circulation .

结合某大型纳斯达克上市的日本公司的实践经验，基于萨班斯法案要求及COSO报告框架，作者对内部控制构筑及控制自我评估实务方法作了积极的研究。

Based on the practices in a large Japanese company listed in NASDAQ stock markets ,, the writer explored actively in the practice of internal control build and self-assessment based on the requirement of the SOX Act and the design principle of the COSO report .

然后，对内部控制的发展历程，内部控制自我评估的起源、发展、定义、方法等进行了分析。

Then , introduce the development of internal control , and the origin , development , definition , methods of internal control self-assessment .

运用COSO报告和2009年7月1日要求执行的《企业内部控制基本规范》，探讨了内部控制自我评估报告的形式及应包涵的内容。

Combine COSO report and the basic norms of corporate internal control which is implemented on July 1 , 2009 , probe the internal control self-assessment report form and what content should be included .

在传统的内部控制审计方法的基础上，引入内部控制自我评估的方法，对内部控制评价的内容进行测评，采用成熟度模型进行综合评价并加以改进。

On the basis of traditional internal control audition method , internal control self evaluation is introduced to test the content of internal control evaluation . Then maturity model is adopted to make general evaluation and further improvement .

衡量指标：以往对内部控制信息披露水平多是以上市公司年度报告中有无内部控制信息或内部控制自我评估报告来简单度量。

Measurement index : Measurement used to center in whether or not the annual report consist internal control information or self-assessment report .

本文认为，根据评价主体的不同，内部控制评价可以分为外部评价和内部评价，具体有会计报表审计中的内部控制评价、内部控制审核、内部审计人员对内部控制的评价和内部控制自我评估。

According to different subjects , internal control evaluation can be divided into external evaluation and internal evaluation , including internal control evaluation in financial statements auditing , internal control examination , and internal control evaluation by internal auditors and internal control self-assessment .