The internal control standard system of enterprises should be implemented in phases next year

Experts say in the implementation process must eliminate formalism since January 1 next year, both inside and outside the company will begin to implement the internal control system, and then gradually expand to the listed companies in the Shanghai and Shenzhen cities. In this regard, PwC officials said in an interview recently, the phased extension of the implementation arrangements will allow sufficient time for the parties to draw on specific experience in the implementation of the basic norms from enterprises with more substantial internal controls, thus making the next round of outreach more effective, reflecting fully the five ministries ' implementation of the basic norms　　's determination. "To eliminate formalism. "For the first time to implement the opportunities faced by enterprises," said Tireva, a partner at PwC's Beijing risk management and internal Control service, that the establishment, improvement and implementation of the internal control system is the strategic choice for the long-term development of the enterprise and the internal need for the enterprise to strengthen its management. In self-evaluation, the listed companies do not only cosmetic, to the internal control of the construction of listed companies to the day-to-day supervision of the scope.　　At the same time, it is necessary to devote resources, prioritize and improve the control that has extensive and deep influence on the key business areas, make the best use of the existing internal control construction and improve the results, reduce the compliance cost. "The first batch of companies to do this work by the end of next year should be done as soon as possible."　　"Tireva suggested.　　The specific time requirement of the implementation of the basic norms of enterprise internal control is carried out by the method of "phased and divided Object", and the Chinese enterprises listed in China and abroad are selected as the first requirements. In this respect, Tireva said that the companies listed abroad do have a certain understanding of internal control, but the relevant laws and regulations of different listing place have certain difference, and the request of foreign countries and China's "enterprise internal control basic norms" is not the same, so enterprises should be based on advanced practical experience, flexible application, more efficient to meet the "　　The requirements of the basic norms of internal control of enterprises. In accordance with the requirements of evaluation guidelines, as the main body of internal control, enterprises need to self evaluate the effectiveness of internal control.　　Enterprise self-evaluation should be based on the management's understanding of the day-to-day implementation of internal control, choose the evaluation methods and means to meet the principles of comprehensiveness, importance and objectivity, and obtain adequate and appropriate basis flexibly and scientifically to support the evaluation conclusion. "The establishment of supporting guidelines for internal control of enterprises is a major breakthrough in the process of perfecting internal control in our country." "Zhaobaki, director of the China Audit Division of PwC, said but enterprises should not only to comply with the norms and guidelines to carry out the construction and evaluation of internal control, the" Norms "does not require the enterprise to put the existing management system to rebuild, but under the guidance of the business process to comb, identify the key risks,　　Improve the corresponding control mechanism, find and rectify the internal management problems, so that enterprises can take this opportunity to comprehensively improve the internal control consciousness and risk management level.　　Enterprises need to be in the process of internal control to pay attention to and balance the enterprise's own resources, time and cost, taking into account the cost and efficiency, CPA also need to do such consideration."Standing in the enterprise's perspective, the combination of internal control audit and financial statement audit will not only help to reduce the audit cost of the enterprise, save the time and labor investment, but also help the enterprise to improve the management of the related process of financial report, and promote the quality of the information of enterprise financial report." Wu Weijun, director of China Financial markets at PwC, said to reporters.