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在()环节,要将企业的业务流程、内控措施、权限配置、预警指标、核算方法等固化到信息系统中。

发布日期:2020-04-14

在()环节,要将企业的业务流程、内控措施、权限配置、预警指标、核算方法等固化到信息系统中。
A

信息系统的开放建设

B

信息系统内部控制

C

信息系统实施

D

信息系统管理

试题解析

业务流程

业务流程,是为达到特定的价值目标而由不同的人分别共同完成的一系列活动。活动之间不仅有严格的先后顺序限定,而且活动的内容、方式、责任等也都必须有明确的安排和界定,以使不同活动在不同岗位角色之间进行转手交接成为可能。活动与活动之间在时间和空间上的转移可以有较大的跨度。而狭义的业务流程,则认为它仅仅是与客户价值的满足相联系的一系列活动。业务流程就是过程节点及执行方式有序组成的工作过程。

中文名
业务流程
作者
迈克尔·哈默
含义
达到特定目标由不同人完成的活动
性质
流程

内控

内控是内部控制的简称。指一般公司企业内部的控制运作。内部会计控制是指单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。自2012年起,中国对上市公司实施全面内控审计的序幕将正式拉开,为了有效地通过内控审计,企业首先需要提交一份合格内部控制自我评价报告。经过一年多的发展,内控流程梳理、风险识别与评估和内控体系建设已成为企业持续稳健发展和员工提升胜任能力的必修课。国际注册内控师也随即成为各大企业急需的高端人才,呈现出供不应求的发展态势。企业管理人员需要更好地掌握从事企业内部控制系统建设所需的基本理论、法规要求、实务操作技能、评价指标和管理方法,从而协助企业提高内部控制系统的有效性。为了适应日益增长的内控人才需求,为内控管理领域源源不断地输送人才。

中文名
内控
全称
内部控制
定义单位
财政部
外文名
internal control
概念
一般公司企业内部的控制运作

权限

权限是指为了保证职责的有效履行,任职者必须具备的,对某事项进行决策的范围和程度。

中文名
权限
词性
名词
外文名
privilege
释义
职能权利范围

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