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Audit Banking classic nhl jerseys Regulatory Commission CIRC Ministry of Finance on the issuance of Internal Control Standards

Straight Authority, the Ministry of Railways, the National Authority, the General Logistics Department, Armed Police Headquarters, the provinces, autonomous regions, municipalities, separately listed cities (bureaus), Audit Office (Bureau), the Finance Bureau of Xinjiang Production and Construction Corps, Audit Office, China Securities Regulatory Commission of all provinces, autonomous regions, municipalities, separately listed cities Authority, China Securities Regulatory Commission Shanghai, Shenzhen and the Commissioner's Office, Each insurance, insurance companies, each of the Banking Bureau, policy banks, state-owned commercial banks, joint-stock commercial banks, postal savings banks, asset management companies, the provincial rural credit classic nhl jerseys wholesale cooperatives, the CBRC direct management of trust companies, finance companies, leasing companies, the Central Management Enterprises:

In order to strengthen and standardize their internal control, improve enterprise management level and risk prevention capacity, and promote the sustainable development of enterprises, safeguarding the socialist market economic order and the public interest community, in accordance with national laws and regulations, the Ministry of Finance in conjunction with the Commission, the Audit Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission to develop a basic norms of internal control, is hereby issued within the scope of a listed company shall be effective July 1, 2009, to encourage the implementation of unlisted medium-sized enterprises. Implementation of this specification listed company, the coolest nhl jerseys company should be on the effectiveness of internal control self-assessment, self-assessment to disclose the annual report, and hire securities and futures business accounting firm qualified to perform audits on the effectiveness of internal controls in place questions, please timely feedback to us, the basic norms of internal control.

In order to strengthen and standardize their internal control, improve enterprise management level and risk prevention capacity, and promote the sustainable development of enterprises, safeguarding the socialist market economic order and the public interest community, according to the People's Republic of China Company Law, Chinese People Republic Securities Law , People's Republic of China Accounting Law and other relevant laws and regulations, the development of the specification of the second article of the Code applies to the territory of People's Republic of China to set up small enterprises and medium-sized enterprises and other units can be established with reference to this specification and implementation of internal Control division standard medium-sized enterprises and small businesses to perform the third term of this specification internal controls in accordance with relevant regulations of the State, by the corporate board of directors, supervisors, managers and all employees implemented process designed to achieve the control objectives of internal control goal is to provide reasonable assurance business management legal compliance, asset security, financial reports and related information is true and complete, improve operational efficiency and effectiveness, promote enterprise development strategies to achieve the fourth enterprises to establish and implement internal controls should follow the following principles:

(A) The principle of comprehensiveness. Internal current nhl jerseys controls should be run through the decision-making, implementation and supervision of the whole process, covering a variety of business and corporate matters and its affiliated units (b) the importance of the principle. Internal control should be on the basis of full control, focus on important business issues and high-risk areas (three) the principle of checks and balances. Internal control should be set up and assigned responsibilities, business processes and other aspects of the governance structure, institutional mutual restraint, mutual supervision, taking into account the principle of adaptability operational efficiency (four). Internal control should be with the business size, business scope, level of competition and risk adapted and adjusted as circumstances change (five) cost-effective and timely. Implementation of internal control should weigh the costs and expected benefits to appropriate cost effective control Article enterprises to establish and implement effective internal controls, should include the following elements:

(A) internal environment. Internal environment is the basis for the implementation of internal control in general, including governance structure, institutional settings and assign responsibilities, (ii) risk assessment of internal audit, human resource policies and corporate culture. Risk assessment is the enterprise timely identification, systematic analysis of risk management activities associated with the realization of the goal of internal controls, reasonably determine the risk response strategies (three) control activities. Control activities are business based on risk assessment, use of appropriate control measures, the risk chinese wholesale nhl jerseys control within Endurance (four) information and communication. Information and communication enterprises timely and accurate collection, transfer and internal control related information to ensure information between the enterprise, the enterprise to communicate effectively with the outside (five) internal oversight. Internal oversight is the enterprise establishment and implementation of internal control to conduct supervision and inspection, evaluation of the effectiveness of internal control, internal control deficiencies found, should be improved in accordance with Article VI of the enterprise shall promptly relevant laws and regulations, and supporting this specification shall be formulated this enterprise's internal control systems and the implementation of Article VII of the enterprise organization should use IT to strengthen internal controls and management information systems to adapt, promote internal control processes and information systems combine to achieve the business and matters of automatic control, reduce or eliminate the manipulation factor Article VIII of the enterprise shall establish internal control implementation of incentive and restraint mechanisms, the implementation of the internal control responsibilities included performance appraisal system for each unit and all the staff, to promote the effective implementation of Article IX of internal control relevant departments of the State Council According to laws and regulations, this Code and its supporting measures, specifically the implementation of the specific requirements of this specification, the case for enterprises to establish and implement internal controls to supervise and inspect Article X on behalf of enterprises engaged in the internal control audit accounting firms, should be in accordance with the specification and its supporting measures and related practice guidelines, audit the effectiveness of internal control, audit report. CPA employees should be signed and delivered to the internal control audit opinion in charge.