1 domestic and international research status of internal control
1, the United States of America's research results: ① the 1940s to the early 1980s the period of the AICPA's Audit Procedures Committee in the "internal control: a coordinated system and its importance to management and the independent certified public accountants," the report for the first time in the internal control of the definition, and then there are The definition was revised three times. ② In 1988, AICPA Auditing Standards Circular No. 55, "Attention to Internal Control Structure in the Audit of Accounting Statements," the first time the internal control structure was used in place of internal control, which was a breakthrough in the study of the internal control system. ③ In the 1990s, the old COSO report was published (the five-element approach), which redefined the definition of internal control. The COSO Committee issued the Exposure Draft of "Enterprise Risk Management - Overall Framework" in 2003 and issued the official draft on September 29, 2004, which clearly pointed out that internal control is an inseparable part of enterprise risk management.
2, the UK's research results: ① 1992 Cadbury report will be placed under the corporate governance framework of internal control clearly require companies to improve the internal control mechanism ② 1998 Haley Pell report fully endorsed the Cadbury report will be regarded as an important aspect of the internal control of the effective management of the point of view ③ 1999 Turnbull report issued on how to construct a The Turnbull Report was released in 1999, which provided detailed guidelines on how to build "sound internal control"
3, Canada's research results: In 1992, the Canadian Institute of Chartered Accountants set up the COCO Committee, and in October 1995, it issued a framework document on internal control - control guidelines, establishing a complete internal control mechanism, which is the first time in the history of the organization. -Control Guidelines, establishing a complete theoretical system of internal control.
4, China's research results: ① In 1992, the Ministry of Finance issued the "Independent Audit No. 9 - Internal Control and Audit Risk" ② In 1999, issued in 2007 and implemented the "Accounting Law" is China's first embodiment of the requirements of the internal control of the law ③ In June 2001, the Ministry of Finance issued the "Code of Internal Control for Enterprise Accounting - the Internal Control Standards for Enterprise Accounting - Basic Standards (for Trial Implementation)" ④ "Internal Accounting Control Standards - Procurement and Payment (for Trial Implementation)" was issued in December 2002 ⑤ "Basic Standards for Enterprise Internal Control" was issued by the Ministry of Finance in June 2008 and formally came into effect in 2009. in June 2008 by the Ministry of Finance and others, and came into force in 2009. In 2010, five ministries and commissions, including the Ministry of Finance, the Securities and Futures Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission, have just jointly issued the "Guidelines for the Supporting of Internal Control in Enterprises"
(2) The current status of research on internal control of domestic purchasing business
Yaoyunli Yao's "Internal Accounting Control of Purchasing and Payment Business" says that an enterprise should implement internal control of the purchasing and payment business, and establish standardized control over the processes of requisitioning, approving, contracting, purchasing, acceptance, review, and payment. The company should establish standardized business processing procedures for requisitioning, approval, contracting, purchasing, acceptance, auditing and payment; improve the control system based on procurement applications, economic contracts, settlement vouchers, and acceptance and warehousing documents, and strengthen the control of the key points of requisitioning, purchasing, acceptance and payment; and implement the mutual constraints and supervision mechanism of the purchasing decision-making process. Through effective control to achieve the intended goals.
Ke Kuning in the "enterprise procurement business internal control" article pointed out that the enterprise procurement business internal control to strengthen the prevention of procurement business risk, to prevent the improper use of funds and idle, the procurement cost and procurement payment risk as far as possible to minimize, at the same time to be able to supply on the enterprise business activities require the use of materials.
Guo Zhanwen "strengthen internal control management to improve the level of procurement management" internal control management work is in essence to strengthen the process of enterprise management and process management, so the development of strict and reasonable procurement business control procedures is to improve the level of procurement management focus. Including the preparation and validation of procurement plan, supplier selection and price determination, contract signing and management, material acceptance and warehousing, procurement payment and reconciliation, analysis and assessment of procurement business control nodes.
Guo Chunbo "internal control of purchasing business" internal control of purchasing business should be: purchasing to maintain consistency with the requirements of production and sales business; to maintain the authenticity and reasonableness of the payment of goods or increase in liabilities; to reasonably reveal the enterprise should be entitled to the purchase of discounts and concessions; to prevent the occurrence of unlawful and illegal behavior in the purchasing process, misappropriation of the interests of the enterprise; to ensure that the purchasing business within the internal and external aspects of the smooth operation of the operation and the management of the purchasing business, Ensure the smooth and efficient operation of the internal and external links of the procurement business; provide timely and accurate accounting information on procurement.
Huang Huidan, "a brief discussion of the enterprise procurement business internal control" article pointed out that the procurement business internal control is a continuous process, should be with the development of information technology, the environment, customers and competition changes and changes. In addition, the strict implementation of the procurement internal control system is the key, otherwise the perfect system will be in vain.
Zhao Zhonghua, "Ideas for Internal Control of Procurement Business," enterprises should be based on the actual situation of the procurement business, to strengthen the requisition, approval, contracting, procurement operations, acceptance of warehousing, payment and settlement and other aspects of the accounting control, to ensure that the design of the internal control system to be operated effectively.
Yao Wei, "Analysis of the design of the internal control system of the procurement business" The efficiency of the internal control work of the enterprise determines that the design of internal control should only focus on the design of the key control points in the process of business processing in the role of the large, the most effective control, the control of the entire business activities to ensure that the realization of the goal of the key control is essential. Taking into account the characteristics of the purchasing business and business processes, the design of the procurement business internal control system should mainly include the following six aspects of the design of key control points: job division of labor and authorization approval control; requisitioning procedures control; purchasing decision-making control; ordering procedures control; acceptance procedures control; payment procedures control.