Internal control is so broad that it is impossible for accounting to conduct a comprehensive study so that accountants can master it.
Equivalent to human resources floating belongs to the same accounting discipline, but it is linked to accounting.
For reference.
Question 2: enterprise internal control engineering professional belongs to what major categories of civil service application belongs to what professional categories Hello, the public education for your service.
21. electronic information and automation category: electronic information (engineering) science (technology), microelectronics (technology), electronic engineering (technology), electronic process and management, applied electronics technology, electronic applications, electronics and information technology, instrumentation, integrated circuit design and integrated systems, photovoltaic technology (information technology), optical information science (technology), control engineering, CNC technology (equipment), various types of automation, electromagnetic field design and integrated systems. ), various automation specialties, electromagnetic field technology, vacuum electronics technology, wireless (electric) technology, communications engineering, information display, information physics engineering, information countermeasures technology, electronic sound and image technology, graphic information technology, biomedical engineering, medical informatics (engineering), medical device engineering, medical imaging engineering, prosthetic and orthopaedic engineering, bioinformation technology, lightning protection science and technology, digital media technology Building Electricity and Intelligence, Building Intelligence Engineering Technology, Mechatronics Technology, Production Process Automation Technology, Industrial Network Technology, Inspection Technology and Application, Physical and Chemical Testing and Quality Inspection Technology, Hydraulic and Pneumatic Technology, Electronic Measurement Technology and Instrumentation, Electronic Science and Technology, Digital Media Art, Microelectronics, Electronic Equipment and Operation Management, Communication Network (System), (Mobile) Communication Technology, Program Control Switching Technology, Automotive Electronics Technology, (Electronic) Instrumentation, Radio and Television Network Technology, Cable TV Engineering Technology and other specialties.
22. Mechanical: mechanical design, mechanical manufacturing, mechanical engineering, mechanical equipment, precision machinery, industrial engineering, mechanical automation, automation equipment, manufacturing engineering (process), mechanical maintenance and testing technology, electromechanical technology, material molding and control engineering, manufacturing automation and measurement and control technology, CNC technology (equipment), mold design and manufacturing, toy design and manufacturing, material molding and control technology, welding technology and automation. and control technology, welding technology and automation, hydraulic and pneumatic technology, computer-aided design and manufacturing, all kinds of electromechanical or power equipment operation or maintenance, etc., (electronic) instrumentation, medical instrumentation and other types of professional instruments and equipment, all kinds of automobile (vehicle) manufacturing (assembly) and maintenance (testing or use) technology, automobile modification (plastic) technology, refrigeration and cold storage technology, vehicle engineering and other specialties.
23. Public security: criminology, criminal psychology, investigation (investigation), criminal investigation (investigation), criminal (science) technology, technical investigation, economic investigation, police command and tactics, anti-drug (learning), economic crime investigation, information network security monitoring, public security information technology, public security intelligence, criminal intelligence information, public security audio-visual technology, public security image technology, forensic science, canine technology, guards (learning), foreign affairs, security technology. Security, Foreign Police, Border Management (or Command), Border Public Security, Exit and Entry Management, Fire Management (Command), Fire Investigation, Scientific and Technological Defense, Security Engineering (Technology), Public Security (Security), Domestic Security, Public Security, Public Security, Public Security Management, Public Security Management, Police Management, Nuclear, Biological and Chemical Fire Fighting, Preliminary Examination, Trace Inspection, Document Inspection, Physical Evidence Technology, Legal chemistry, law and order (studies, management), (road) traffic management (engineering), traffic accident processing, public security secretarial, public security legal system and other specialties.
24. Judicial prison management: criminology, prison science, prison management, criminal enforcement, correctional management, criminal correction, criminal education, correctional pedagogy, criminal psychological treatment, drug-related personnel treatment, judicial management and other specialties.
25. Pedagogy: education (science), ideological and political education, science education, elementary education, elementary education, preschool education, (modern) educational technology (science), educational management, vocational and technical education management, special education, speech and hearing science, chemical education and other disciplines of education and other specialties.
26. Psychology: Psychology, Applied Psychology (including Clinical Psychology), Criminal Psychology, Social Psychology, Psychological Counseling and other specialties.
27. Physical education: physical education, sports training, sports management (services), sports human science, sports biomechanics, sports bioscience, social sports, police sports, recreational sports, competitive sports, traditional national sports, sports rehabilitation and health, sports rehabilitation, wushu and other specialties.
28. Arts: (can be set up in accordance with the conditions of the minor categories of specialization)
A music sub-category: musicology, composition, (music) conductor, music performance, folk music, symphony, voice, opera, drama opera music, musical theater, piano, orchestra, all kinds of musical instruments, modern instrumental percussion, music science and technology and the arts, music education, music engineering and other specialties.
B Fine Arts subcategory: Fine Arts, Drawing, Chinese Painting, Oil Painting, Drama, Film and Television Art Design, Sculpture, Calligraphy, Drama, Film and Television Art Design, Animation, Puppetry Performance and Production and other majors.
C Film and Television Broadcasting subcategory ...... >>
Question 3: What can be learned about internal control of enterprises 10 points Business management majors involved in this knowledge, and accounting-related professions related to the internal control of corporate finance has also been introduced
Question 4: What kind of a profession is internal control in the end? It is a profession that improves the efficiency of enterprise financial management system. The certificate is the international internal control division. Just found
Question 5: What is the direction of employment of the enterprise internal control engineering profession The enterprise internal control is based on the professional management system to prevent risk, effective supervision for the purpose of establishing a full range of process control system, describing the key control points and in the form of processes to visually express the production and operation of the business process and the formation of the management specification. China has been paying more and more attention to internal control in recent years, and there are clearer requirements for listed companies. At the same time, the state has formulated the basic norms of enterprise internal control and related supporting guidelines, and mandatory implementation, but there are fewer talents in this area, many enterprises can only ask intermediaries to do internal control construction, and receive inspection, which is not conducive to the continuous strengthening of the internal control of the enterprise, and therefore the enterprise has a growing demand for talented people in this area. Therefore, there are greater employment opportunities in the regulatory authorities, intermediary organizations, as well as within the enterprise, should be a better employment prospects.
Question 6: The objectives of internal control include () Multiple Choice Select A B C
The Ministry of Finance in June 2001 issued the "Internal Accounting Control of Enterprises - Basic Norms", the objectives of internal control is categorized into five aspects, which, in addition to containing the original to ensure that the In addition to ensuring the realization of business objectives, preventing the discovery and correction of errors in fraud, ensuring the safety of property, ensuring the true and complete accounting information, and ensuring the implementation of various regulations and internal control systems, it also emphasizes the establishment of a system of risk control, strengthen risk management, and ensure the healthy operation of the unit's various business activities
Please remember to adopt if you help you, O(∩_∩)O Thank you
Question 7 : What are the points in internal control that require professional judgment? Audit professional judgment refers to the estimation, judgment or choice made by the auditor based on his professional knowledge and experience, through identification and comparison of audit matters and his own actions. Audit professional judgment is a form of thinking, subjective influence is relatively large, and its quality depends largely on the quality of the auditor himself, that is, the auditor's professional judgment. With the increasing complexity of the economic environment, the continuous expansion of the audit risk, auditors want to not lose their way in front of the intricate economic phenomena, to seize the essence of the key, to make objective judgments, it is necessary to audit the business in the audit of the real realization of the past from the simple "audit procedures" in place to the concept of "audit risk control in place" concept. Audit risk control in place" concept change, the audit risk control to a minimum. Professional judgment as a national auditor should have one of the core competencies, is a comprehensive reflection of the auditors experience, knowledge, thinking sensitivity professional judgment is an indispensable part of the audit ability, always in the training of auditors to develop comprehensive quality and improve the ability and level of the central position.
First, the connotation of the auditor's professional judgment
The basic characteristics of the audit subject is independence and authority, of which independence can be called the soul of the audit, the audit of the essence of the place. The independence of the audit subject requires auditors in the implementation of inspection operations, identification of relevant information, the formation of audit conclusions, audit opinions and other audit work does not make their own judgment by others, not subject to personal bias and the influence of distractions, completely objective and fair to form an audit opinion. Auditors with good professional judgment can quickly obtain strong evidence, objectively predict the likelihood of the existence of major problems, and effectively achieve the intended objectives of the audit. Therefore, to ensure the objectivity and fairness of the audit of the key link is the auditor's professional judgment.
Professional judgment is the auditor of the audited unit of certain financial income and expenditure and economic activities shown in the selection, identification, selection, integration of high-level awareness of the ability to audit the core competencies of the auditor. It plays a role in multiple stages of audit activities, including planning, testing, evidence collection, preparation of audit reports, etc.. Specifically embodied in three aspects: 1. Professional judgment is a kind of scrutiny ability to identify the truth. In the audit process, the auditor is always intentionally or unintentionally use the mind of the hidden experience, habits of thinking and review of the financial activities of the audited unit. Certain judgments and choices reflect their way of thinking. This judgment, review, choose the way of thinking and an auditor's professionalism, comprehensive ability is inseparable. Kant said, as far as judgment is concerned, what is useful is criticism. Thus, the audit of professional judgment is a kind of scrutiny of the eye, a kind of abandonment and abandonment of the critical ability, is the auditor of their own ability to identify a grasp, a link between the concrete knowledge and abstract rationality, the expression of purposeful thinking critical ability. 2. professional judgment is a kind of self-screening, reconstruction of the integration of the ability to. Auditors have a series of psychological activities in the audit, a certain phenomenon and the problem is always to make right and wrong judgment, true and false to identify the reconstruction of the answer. It is the statement, books, vouchers in the traces of a connection between the critical overall cognition, is a kind of rational ability to think about the audit object. 3. professional judgment is an intellectual resource. Professional judgment comes from the audit knowledge, audit experience, but is not just a repetition of experience, but audit knowledge and audit experience of rational sublimation and transcendence. Auditors have the potential of professional judgment, this intellectual resource can be developed.
Second, the audit of professional judgment factors
(a) the main factors. Refers to the auditor's own aspects of the factors that may affect the judgment. Mainly include: 1. Knowledge and experience. Auditors should have the knowledge generally includes three levels: comprehensive economic knowledge, general audit knowledge and knowledge related to specific judgment tasks. Good auditing professional judgment requires that auditors should have a reasonable knowledge structure and a wide range of knowledge, both in terms of expertise and a certain breadth, and be familiar with the actual situation of the audited unit. And the experience can form the knowledge related to the specific judgment task, so that the auditor can solve the same problem faster and better when encountering the same problem.2. Needs and motives. It is the internal driving force for auditors to make professional judgment. Auditors, as human beings, also have some human *** needs, including economic benefits, the pursuit of professional status. Some needs are often administrative managers to give to meet, which makes the auditors face a variety of conflicting interests, it is possible in the professional judgment to yield to the wishes of the administrative managers, it is difficult to maintain objectivity and neutrality. Motivation will also be affected by human values, but auditors with high professional ethics and values will exclude the interference of interests. In addition, motivation will be affected by other external factors, such as ...... >>
Question 8: Internal control Internal control professionals What is it? What is it? It is of course the "International Registered Internal Controller" (Certified Internal Controller)!
The International Institute of Internal Control China headquarters (ICI China) is the International Institute of Internal Control (Internal Control Institute, English abbreviation ICI) authorized by China's only strategic partner and distributor, in China's geographic area of operation enjoys the exclusive right to use the exclusive trademark of "ICI China". "ICI China is the only strategic partner and distributor authorized by ICI in China.
ICI China's vision is to promote and enhance the internal control profession in China.
ICI China's purpose is to help organizations establish and improve their internal control systems and to enhance the competency of internal control professionals.
ICI China's four I's are Innovation, Integration, Impetus, and Improvement. ICI China is committed to translating the ICI-developed Sarbanes-Oxley Act and COSO internal control standards into the Chinese marketplace. ICI China is committed to transforming the world-class internal control and corporate governance products developed by ICI based on the Sarbanes-Oxley Act and COSO internal control framework, including control design guides, document management methodologies, quantitative assessment tools and other professional assessment techniques and solutions, to provide a reference system for the construction of internal control system frameworks, standards and guidelines for China's enterprises in light of China's national conditions, and to assist enterprises in developing internal control systems based on information technology environments, reducing internal control compliance, and improving the quality of internal control systems in China. It helps enterprises develop internal control systems based on the information technology environment, reduces the cost of internal control compliance, improves core competitiveness, and enables the internal control management and corporate governance of client enterprises to move towards the path of rapid, steady and sustainable development.
The International Certified Internal Control Professional (ICICP) certification program is ICI's globally promoted professional talent education program. The qualification program establishes the initial qualification standards for global internal control professionals and puts forward the requirements for continuous improvement of professional competence. ICI China, through the introduction and implementation of the ICI International Certified Internal Controller Professional Qualification Program, provides applicable teaching materials and skill training systems for the training and development of China's certified internal controllers, provides intellectual support for the cultivation of high-quality internal control professionals, and promotes the development of China's internal control practice in the field of internal control. Intellectual support for the training of high-quality internal control professionals to provide intellectual support to promote the convergence of China's internal control practices with the best international internal control practices.
Source: Internal Control Network
Question 9: What professional category does accounting belong to when applying for civil service? I'm studying accounting, I'm sure it's the management category, don't worry about filling it
Question 10: What is the inevitable link between the professional skills of employees and the internal control of the enterprise 1, the enterprise's internal control system is the most important of the enterprise's ability to control the business risks, the professional skills of employees is also the realization of the internal control of a guarantee, in the good system does not have the skills of the staff as a support I'm afraid that can not be really realized the functioning.
2.
2, the management of any enterprise is dependent on the realization of the people, the quality of staff and the implementation of the system will affect the implementation of the system.
3, the enterprise's internal control is mainly to financial internal control as the theme of the development, so not only require financial personnel with a high level of management, but also need to all employees to financial expertise to understand, in order to be able to ultimately get a good implementation of the effect.