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开始练习 >>> <1> Definition:
a. The overall attitude, awareness and actions of directors and management regarding internal control and their importance in the entity.
b. It encompasses the management style, corporate culture and value shared by all employees
c. It provides the background against which various other controls are operated
<2> Factors of control environment
a. The philosophy and operating style of the director and management
b. The entity’s culture
c. The entity’s organization structure and method of assigning authority and responsibility
d. The directors’ method of imposing control (the internal audit function, the function of the board of director, the personnel policies and procedures)
e. The integrity, ethical values and competence of directors and staff
<3> Element of a strong control environment
a. Clear strategies for dealing with the significant risk that have been identified
b. The company’s culture, code of conduct, human resource policies and performance reward systems supporting the business objectives, risk management and internal control systems
c. Senior management demonstrating through its actions to foster a climate of trust and integrity
d. Clear definition of authority, responsibility and accountability so that decision are made and actions are taken by the appropriate people
e. Communicate to employee what is expected of them and scope of their freedom to act
f. All staffs have the knowledge, skills and tools to support the achievements of the company’s objectives and manage its risk effectively。
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