Control environment of Enterprise Process Management

   The control environment is the basis of the overall framework of the internal control system and the guarantee for effective implementation of internal control, which directly affects the implementation of internal control, the enterprise's business objectives and the realization of the overall strategic objectives. The control environment determines the company's overall attitude and is the basis for all other components of internal control. The control environment includes: professional ethics, competence of employees, management philosophy and business style, distribution of organizations, rights and responsibilities, human resources policies and measures, and anti-fraud.

1) Professional Ethics: comprehensively publicize and implement the "professional ethics standard manual for enterprise employees" within the enterprise scope.

2) Competence of employees: Establish and constantly supplement and improve the job description of employees, and improve the vocational training and skill assessment mechanisms for all employees.

3) management philosophy and business style: a standard system with clear responsibilities reflects the company's management philosophy and business style.

4) organizational unit: optimize the organizational structure, clarify the authority and responsibilities of the Department, refine the implementation to various positions, and standardize the organizational unit establishment and management.

 (1) Complete the organization structure description of the Enterprise Department and its affiliated organization;

 (2) complete the job responsibilities of all management personnel of the enterprise.

5) distribution of rights and responsibilities: establish a sound enterprise authorization management system, and establish and improve authorization management documents.

6) human resources policies and measures: establish sound policies for company appointment selection, management assessment, incentive and supervision.

 (1) prepare the guidelines for enterprise permission control;

 (2) Compile existing human resource management systems for recruitment, training, assessment, compensation, and promotion.

7) anti-fraud mechanism: improve the anti-fraud mechanism, set up reporting hotlines and reporting procedures, conduct fraud investigation and conduct rectification.