Question 2: What does the risk assessment process mean? Risk assessment procedures, that is, to understand the audited entity and its environment to implement procedures.
Ask the management of the audited entity and other relevant internal personnel is an important source of information for the CPA to understand the audited entity and its environment.
Purpose: To identify and assess the risks of material misstatement of the financial statements.
Content: 1. Ask the management of the audited entity and other relevant internal personnel.
2. Implement analytical procedures.
3. Observation and inspection.
4. Other audit procedures and sources of information.
The CPA may consider asking management and the person responsible for finance about the following:
(1) Key issues of concern to management. For example, new competitors, loss of major customers and suppliers, implementation of new tax regulations, and changes in business objectives or strategies.
(2) The most recent financial position, results of operations and cash flows of the audited entity.
(3) Transactions and events that may affect financial reporting, or significant accounting treatment issues that are currently occurring. Such as major acquisitions and mergers.
(4) Other significant changes in the audited entity. Such as changes in ownership structure, organizational structure, and changes in internal control.
(1) According to China Auditing Standard for Certified Public Accountants No. 1301 - Audit Evidence, the information obtained by the certified public accountant implementing risk assessment procedures constitutes an integral part of the audit evidence.
Although the CPA can obtain most of the information by questioning management and the person in charge of finance, questioning other persons within the audited entity may provide the CPA with different information that can help identify risks of material misstatement. Therefore, in addition to questioning management and those responsible for financial reporting, the CPA should consider questioning other persons, such as internal auditors, purchasing, production, and sales personnel, as well as consider questioning employees at different levels to obtain information useful in identifying risks of material misstatement. In determining which personnel at the audited entity to question and what questions to ask, the CPA should consider what information would be useful to him or her in identifying and assessing the risk of material misstatement. For example:
(1) Questioning governance helps the CPA understand the environment in which the financial statements were prepared;
(2) Questioning internal auditors helps the CPA understand the work they have performed with respect to the effectiveness of the design and operation of the audited entity's internal controls and whether management has taken appropriate action with respect to the issues identified by the internal audit;
(3) (3) Interviews with employees involved in generating, processing, or recording complex or unusual transactions can help the CPA assess the appropriateness of the audited entity's selection and application of a particular accounting policy;
(4) Interviews with in-house legal counsel can help the CPA understand compliance with laws and regulations, product warranties and post-sale liabilities, arrangements with business partners (e.g., joint ventures), the meaning of contractual terms, and litigation situations. and litigation, etc.;
(5) Questioning marketing or sales personnel helps the CPA to understand the audited entity's marketing strategy and its changes, sales trends, and contractual arrangements with customers;
(6) Questioning purchasing and production personnel helps the CPA to understand the audited entity's procurement of raw materials and production of products, etc.;
(7) Questioning warehouse personnel helps the CPA to understand the situation of raw materials, finished goods and other inventories, such as the entry and exit, storage and inventory.
Question 3: What is risk assessment Commonly used methods for risk assessment Risk assessment (Risk Asses *** ent) refers to the work of quantitatively assessing the likelihood of impacts and losses caused by the event to people's lives, lives, property and other aspects before or after the occurrence of a risk event (but not yet over). That is, risk assessment is the quantitative measurement of the possible degree of impact or loss brought about by an event or thing.
From the perspective of information security, risk assessment is an evaluation of the threat, vulnerability, and impact of information assets (i.e., the information set of an event or thing), as well as the likelihood of the risk posed by the combination of the three. As the basis of risk management, risk assessment is an important way for organizations to determine information security needs, belonging to the process of planning the organization's information security management system.
In the risk assessment process, a variety of operational methods can be used, including knowledge-based (Knowledge-based) analysis
analysis methods, model-based analysis methods, qualitative (Qualitative) analysis and quantitative (Quantitative)
analysis. Regardless of the methodology, the goal is to identify the risks and impacts to the organization's information assets, and the gap between the current level of security and the organization's security needs.
I. Knowledge-based analytics
In a baseline risk assessment, an organization can use knowledge-based analytics to identify gaps between the current state of security and the baseline security
standards.
Knowledge-based analysis, also known as empirical methods, involves the reuse of "best practices" from similar organizations, including size, business goals
and markets, and is appropriate for the general information security community.
With knowledge-based analytics, an organization does not need to expend a lot of effort, time, and resources, but can simply collect relevant information in multiple ways
, identify where the organization's risks lie and what security measures are currently in place, compare them to a specific standard or best practice,
identify areas of non-compliance, and select the security measures recommended by the standard or best practice, ultimately mitigating and controlling
the risk to the organization's security.
The goal is to minimize and control
risk.
The most important aspect of the knowledge-based analysis approach is the collection of assessment information from sources such as:
? Meeting discussions;
? Review of the current information security policy and related documents;
? Questionnaires and surveys;
? Conduct interviews with relevant personnel;
? Conducting site visits.
To simplify the assessment process, organizations can use complementary automated tools that help them develop questionnaires that meet specific criteria, then synthesize the results and provide a final recommendation report after comparing them to the specific criteria.
These automated tools can be used to help organizations develop questionnaires that meet specific criteria, then synthesize the results and provide a final recommendation report after comparing them to the specific criteria. There are a number of such tools available on the market, and Cobra is a typical example.
Second, model-based analysis
In January 2001, a number of commercial companies and research institutes in Greece, Germany, the United Kingdom, Norway and other countries *** with the organization to open
issued a project called CORAS, Platform for Risk Analysis of Security Critical Systems. The aim of the project is to develop a risk assessment framework based on object-oriented modeling, in particular UML techniques, for the assessment of security-critical systems in general and IT systems in particular.
CORAS takes into account the technology, the people, and
all the aspects related to the security of an organization, and through CORAS risk assessment, organizations can define, acquire, and maintain the security of their IT systems. Through CORAS Risk Assessment, organizations can define, capture, and maintain the confidentiality, integrity, availability, resistance to repudiation, traceability, authenticity, and reliability of IT systems
.
Similar to traditional qualitative and quantitative analyses, CORAS risk assessments follow the process of identifying, analyzing, evaluating, and addressing risks, but with a completely different approach to risk measurement, all based on an object-oriented model.
The benefits of CORAS are: improved accuracy in characterizing security-related features, improved analytical capabilities, and more efficient and effective risk management. The benefits of CORAS include: improved accuracy in describing safety-relevant characteristics, improved quality of analysis
results; graphical modeling mechanisms to facilitate communication and reduce comprehension bias; enhanced interoperability between different assessment methods
; and more.
CORAS is currently in the experimental phase, and information can be found at:
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Question 4: What risk assessment system is established by the state Article 1 In order to prevent and reduce the occurrence of emergencies, control, mitigate and eliminate the serious social hazards caused by emergencies, standardize the emergency response activities, protect the people's lives and properties, maintain national security, public **** security, environmental security and social order, the formulation of this law.
Article 2 This Law applies to the prevention of emergencies and emergency preparedness, monitoring and early warning, emergency response and rescue, and aftermath recovery and reconstruction and other response activities.
Article 3 The emergencies referred to in this law, refers to the sudden occurrence of natural disasters, accidents and disasters, public **** health incidents and social security incidents, which cause or may cause serious social harm, and require the adoption of emergency response measures to deal with.
According to the degree of social harm, the scope of influence and other factors, natural disasters, accidents and disasters, public **** health incidents are categorized as particularly significant, major, major and general four levels. Laws, administrative regulations or the State Council provides otherwise, from its provisions.
The grading standards of emergencies by the State Council or the State Council to determine the department to develop.
Article 4 The State establishes a unified leadership, comprehensive coordination, classification and management, hierarchical responsibility, territorial management-based emergency management system.
Article 5 The implementation of emergency response work to prevent the main prevention, prevention and emergency response combined principle. The state establishes a risk assessment system for major emergencies, and conducts a comprehensive assessment of possible emergencies to reduce the occurrence of major emergencies and minimize the impact of major emergencies.
Article 6 The state establishes an effective social mobilization mechanism to enhance the public **** safety and risk prevention awareness of the whole people, and improve the ability of the whole society to avoid and rescue.
Article 7 The people *** at the county level are responsible for responding to emergencies in their own administrative areas; where more than two administrative areas are involved, the people *** of the administrative areas **** the same level of responsibility, or the people **** the same level of responsibility of the administrative areas concerned.
After the occurrence of an emergency, the county-level people *** should immediately take measures to control the development of the situation, organize emergency rescue and disposal work, and immediately report to the next level of the people ***, if necessary, can be reported to the next level.
The people at the county level where the emergency occurred *** can not eliminate or can not effectively control the serious social harm caused by the emergency, should be promptly reported to the higher people ***. The higher people *** should take timely measures to unify the leadership of the emergency response work.
Laws and administrative regulations stipulate that the relevant departments of the State Council is responsible for the response to emergencies, from its provisions; local people *** should actively cooperate and provide the necessary support.
Article 8 The State Council under the leadership of the Premier to study, decide and deploy the response to particularly major emergencies; according to the actual needs, the establishment of the national emergency response command organization, responsible for emergency response; when necessary, the State Council may send a working group to guide the work.
Local people at all levels above the county level *** set up by the people at this level *** the main person in charge, the relevant departments in charge, the local Chinese people's *** and the Chinese People's Armed Police Force relevant person in charge of emergency response command structure, unified leadership, coordination of the people at this level *** the relevant departments and lower levels of the people's *** to carry out the work of responding to emergencies; in accordance with the actual needs, the establishment of relevant categories of emergency response command structure. The establishment of relevant categories of emergency response command institutions, organization, coordination, command of emergency response work.
The higher people *** competent departments shall, within their respective areas of responsibility, guide and assist the lower people *** and its corresponding departments to do a good job of responding to emergencies.
Article 9 The State Council and the local people *** above the county level are the administrative leading organs of emergency response work, and their offices and specific duties are stipulated by the State Council.
Article 10 The decisions and orders made by the relevant people *** and their departments to respond to emergencies shall be published in a timely manner.
Question 5: Why implement the safety risk assessment system In order to realize the company's safety production, realize the management of the gate forward, the center of gravity, to do the prevention beforehand, to achieve the elimination of the reduction of hazards, the control of the prevention of the purpose, combined with the actuality of our company, the development of this system.
Purpose of analysis and evaluation
Identify the hazards that exist in all routine and non-routine activities in production, as well as the hazards that exist in the equipment and facilities used in all production sites and in the operating environment, and analyze and evaluate them using scientific and reasonable evaluation methods. Strengthen management and individual protection and other measures to curb accidents and avoid personal injury, death, occupational disease, property damage and damage to the working environment.
Question 6: What is the risk assessment of internal control of administrative institutions 1. Risk assessment work mechanism
2. Risk assessment procedures
3. Risk control methods
The main content of the construction of internal control of administrative institutions is to analyze the risk of economic and business activities, identify the points of risk, and then set up the control methods in accordance with local conditions and supervise the implementation of them.
(a) Risk assessment work mechanism
Risk assessment is a unit of timely identification, systematic analysis of economic activities related to the realization of the internal control objectives of the risk, and reasonably determine the risk response strategy.
The unit to carry out risk assessment of economic activities should be set up to assess the risk of working group, usually by the unit in charge of the financial work of the leader as a team leader.
The risk assessment working group can be set up in the internal control department or the lead department.
In order to identify risks in a timely manner, the unit should establish a mechanism for regular assessment of the risk of economic activities, and a comprehensive, systematic and objective assessment of the risk of economic activities. Risk assessment of economic activities at least once a year; external environment, economic activities or management requirements have changed significantly,
The risk of economic activities should be reassessed in a timely manner. The results of the risk assessment of economic activities should be formed into a written report and submitted to the leadership team in a timely manner, as a basis for improving internal control.
(ii) Risk assessment procedures
Risk assessment can be divided into four steps: goal setting, risk identification, risk analysis and risk response, as shown in the table below:
(iii) Risk control methods
Question 7: What is the stability risk assessment mechanism? 10 points I would also like to know, it is rare that you are also in Hepu to do this material?
Question 8: Why do we need to establish a social stability risk assessment mechanism The 18th National Congress report proposes to strengthen social construction in improving people's livelihood and innovative management. \r\nProvide a good education to the satisfaction of the people\r\n First, we must strive to provide a good education to the satisfaction of the people. We will fully implement quality education, deepen comprehensive reforms in the field of education, focus on improving the quality of education, and cultivate students' spirit of innovation. Do a good job of pre-school education, the balanced development of nine-year compulsory education, the basic universalization of senior secondary education, accelerate the development of modern vocational education, promote the connotative development of higher education, the active development of continuing education, and improve the lifelong education system. Vigorously promote equity in education, rationalize the allocation of educational resources, focusing on rural, remote, impoverished and ethnic areas, and support special education. \r\n Implementing the strategy of prioritizing employment and a more proactive employment policy\r\n Secondly, we should promote the realization of higher-quality employment. Employment is the foundation of people's livelihood. It is necessary to implement the policy of self-employment of workers, market-regulated employment, *** promotion of employment and encouragement of entrepreneurship, and to implement the strategy of giving priority to employment and a more active employment policy. We will encourage multiple channels and forms of employment, and promote entrepreneurship as a means of employment. Strengthen vocational skills training, enhance the ability of workers to find employment and start businesses, and increase employment stability. Improve the human resources market and the employment service system. Improve the labor Yao Ji Marty Island Tu cast evil enemy dice fatigue worry bump cast U Xia嗖旌驼榈鹘庵俨茫菇ê托忱投叵怠\r\n提高居民收入在国民收入分配中的比重\r\n Third, we must increase the income of the residents by every means possible. To realize that the fruits of development are enjoyed by the people***, it is necessary to deepen the reform of the income distribution system, strive to realize the synchronization of the growth of residents' income and economic development, and the synchronization of the growth of labor remuneration and the increase in labor productivity, increase the proportion of residents' income in the distribution of national income, and increase the proportion of labor remuneration in the initial distribution. Both primary distribution and redistribution should take into account efficiency and equity, with redistribution focusing more on equity. Increase residents' property income through multiple channels. Regulate the order of income distribution, protect legitimate income, increase the income of low-income earners, regulate excessive income, and outlaw illegal income. \r\n Comprehensively build a social security system covering urban and rural residents\r\n Fourthly, we should promote the construction of social security systems in urban and rural areas in an integrated manner. We must adhere to the guidelines of full coverage, basic protection, multi-level and sustainability, focusing on enhancing fairness, adapting to mobility and ensuring sustainability, and comprehensively build a social security system covering urban and rural residents. We are reforming and improving the social insurance systems of enterprises and institutions, integrating the basic pension insurance and basic medical insurance systems for urban and rural residents, and establishing a mechanism for determining social security entitlements and a normal adjustment mechanism that takes into account the needs of all categories of people. It is expanding the channels for financing social security funds, establishing a system for the investment and operation of social security funds, and ensuring the safety of the funds and the preservation and appreciation of their value. Improve the social assistance system and support the development of charitable endeavors. It has established a housing system that combines market allocation and *** protection, and strengthened the construction and management of guaranteed housing. It will adhere to the basic national policy of gender equality and safeguard the legitimate rights and interests of women and children. It will vigorously develop the cause and industry of services for the elderly. Improve the social security and service system for the disabled. Improve the social security handling and management system and establish a more convenient and quicker service system. \r\nProvide safe, effective, convenient and inexpensive public **** health and basic medical services for the masses\r\nFifthly, the people's health should be improved. Health is the inevitable requirement to promote the overall development of people. To adhere to the direction of serving the people's health, adhere to the prevention-oriented, rural-focused, Chinese and Western medicine, in accordance with the basic, strong grassroots, building mechanism requirements, focusing on promoting comprehensive reform of health care security, medical services, public **** health, drug supply, regulatory system, and improve the national health policy, to provide the masses with safe, effective, convenient and inexpensive public **** health and basic health care services. It will improve the universal medical insurance system, establish a mechanism for protecting and assisting people with serious and serious illnesses, and improve the mechanisms for responding to public **** health emergencies and preventing and controlling major diseases. Consolidate the basic drug system. Improve the service capacity of medical and healthcare teams, and strengthen the construction of medical ethics. Reform and improve the institutional mechanism for food and drug safety supervision. Carry out patriotic health campaigns. Adhere to the basic national policy of family planning. \r\nStrengthening and innovating social management\r\nSixth. To improve the scientific level of social management, it is necessary to strengthen the construction of social management laws, institutional mechanisms, capacity, human resources and information technology. Improve *** the way to provide public *** services, strengthen the construction of grass-roots social management and service system, enhance the service function of urban and rural communities, and give full play to the masses to participate in the social management of the basis of the role of ...... >>
Question 9: How to improve the risk assessment mechanism for internal control of administrative institutions The internal control system of administrative institutions is the Accounting Law, the Budget Law and other laws and regulations and relevant provisions, the development of this system. First, the norms of internal control of administrative institutions (for trial implementation) Article 1: In order to further improve the level of internal management of administrative institutions, standardize internal control, strengthen the construction of integrity risk prevention and control mechanism, according to the "Chinese People's Republic of China *** and the State Accounting Law", "Chinese People's Republic of China *** and the State Budget Law," and other laws, regulations and relevant provisions, to formulate this specification. Article 5: The establishment and implementation of internal control of the unit shall be guided by the following principles: 1, the principle of comprehensiveness. Internal control should run through the unit's economic activities of decision-making, implementation and supervision of the whole process, to achieve comprehensive control of economic activities. 2, the importance of the principle. On the basis of comprehensive control, internal control should focus on the unit's important economic activities and economic activities of the major risks. 3, the principle of checks and balances. Internal control should be within the unit of departmental management, division of labor, business processes and other aspects of the formation of mutual constraints and mutual supervision. 4, the principle of adaptability. Internal control should be in line with the relevant provisions of the state and the actual situation of the unit, and with the changes in the external environment, the unit's economic activities and adjustments to improve management requirements, and constantly revised and improved. Second, the norms of internal control of administrative institutions (for trial implementation): November 29, 2012, the Ministry of Finance to Caihui [2012] No. 21 issued the "norms of internal control of administrative institutions (for trial implementation)". The "norms" are divided into general principles, risk assessment and control methods, unit-level internal control, business-level internal control, evaluation and supervision, bylaws, 6 chapters and 65 articles, since January 1, 2014 shall come into force.