整體層面的內(nèi)控

1、上海尼夏騰欣會計師事務(wù)所了解被審計單位整體層面內(nèi)部控制被審計單位：辛北爾康普（無錫）機(jī)器制造有限公司.索引號：2210-1項(xiàng)目：了解被審計單位整體層面內(nèi)部控制財務(wù)報表截止日 / 期間： 2014/12/31編制： Cathy復(fù)核：日期： 2015.1.21日期：在被審計單位整體層面了解和評價內(nèi)部控制的工作包括：1. 了解被審計單位內(nèi)部控制的設(shè)計，并記錄所獲得的了解。2. 針對被審計單位內(nèi)部控制的控制目標(biāo)，記錄相關(guān)的控制活動。3. 執(zhí)行詢問、觀察和檢查程序，評價控制的執(zhí)行情況。4. 記錄在了解和評價內(nèi)部控制的設(shè)計和執(zhí)行過程中存在的缺陷以及擬采取的應(yīng)對措施。Internal control com

2、ponent 內(nèi)部控制模塊(i) Control environment控制環(huán)境Documentation of understanding and evaluation of componentConclusion / implications on audit approach了解和評估部分的文件結(jié)論 / 影響審計方法a)基于財務(wù)嚴(yán)文函和我們的討論，控制環(huán)境是強(qiáng)有效的，管理層采取類似在德國設(shè)結(jié)論：立的控股公司的政策和程序。根據(jù)我們的評估， 我們發(fā)現(xiàn)控制環(huán)境是有效的，并得到b) 基于我們與公司以往的審計經(jīng)驗(yàn)， 在本財政年度期間， 我們對管理層誠信度和以 實(shí)施?；谶@一評估， 控制環(huán)境組成的內(nèi)

3、部控制不影響往審計中的勝任度或我們與管理層的互動都沒有任何問題?；蚋淖兾覀冏畛醯挠媱潱诤诵难h(huán)（如，采購及工c)該公司是既定的正確布局經(jīng)營政策和書面的行為守則。我們已經(jīng)通過公司網(wǎng)絡(luò)看資）為我們的審計或計劃的實(shí)質(zhì)性審計程序作依賴。Internal control component(ii) Management's risk assessment 管理層風(fēng)險評估Consider how:Objectives are set目標(biāo)設(shè)立Change is managed有否變化Risks are analysed風(fēng)險分析到其經(jīng)營政策， 以及書面的行為守則。我們在前幾年或在我們的當(dāng)前年度審計期

4、間沒有注意的任何問題。d) 工作職責(zé)清楚地定義和分配與公司的結(jié)構(gòu)和目標(biāo)相一致。e) 文件及審批流由董事會核準(zhǔn)，并公布執(zhí)行。Documentation of understanding and evaluation of component 管理層評估公司的表現(xiàn)通過月報審查。以下報告是由管理層生成：i) Monthly management reports which are sent to Holding Corporation for reviewpurpose.月度報告每月報送到總公司，總公司會對報表進(jìn)行審核。ii) Monthly report will be prepared by F

5、inance Department for Board of Directormeeting. Variance analysis will be carried out by Finance Manager whichinclude below information:-季度報告將由財務(wù)部準(zhǔn)備用于董事會議。差異分析將由財務(wù)經(jīng)理準(zhǔn)備并包括以下信息：-Balance Sheet 資產(chǎn)負(fù)債表-Cash Flow Statement現(xiàn)金流量表-Profit and Loss Account利潤表Bank Reconciliation prepared by Account Executives an

6、d reviewed by Finance Manager on monthly basis. 銀行對賬單由會計編制，每月經(jīng)財務(wù)經(jīng)理復(fù)核批準(zhǔn)。Conclusion / implications on audit approachConclusion:結(jié)論Through inquiry with Finance Manager, and examination of management meeting agendas and reports, we confirmed the implementation of the noted controls.通過與財務(wù)經(jīng)理的問詢，審查管理層會議議程和報

7、告，我們強(qiáng)調(diào)控制的執(zhí)行。Based on our assessment, managements riskassessment process has been designed effectivelyand the noted elements have been implemented.根據(jù)我們的評估， 管理層的風(fēng)險評估過程已有效地設(shè)計Internal control componentDocumentation of understanding and evaluation of componentConclusion / implications on audit approach內(nèi)部

8、控制模塊了解和評估部分的文件結(jié)論 / 影響審計方法并實(shí)施。Internal control componentDocumentation of understanding and evaluation of component內(nèi)部控制模塊理解文件和評估部分(iii) Information and communicationThe Companyusing Kingdeeas their primary system for operation and financialcontrolsactivities. The System is being maintained by IT Depar

9、tment which back up the信息和通信控制data on daily basis.公司使用金蝶系統(tǒng)用于運(yùn)營和財務(wù)活動。系統(tǒng)是由IT 部門每日備份數(shù)據(jù)并予以維護(hù)。Key major process like Sales, Finance, Purchase, Inventories Management, Payroll and fixed asset are managed by Kingdee system. Furthermore, IT Department grant access right to staff based on its position, level

10、 and duty. Based on our historical experience, the Management granted access right to staff appropriately.核心流程如銷售，財務(wù)、采購、庫存管理、薪金和固定資產(chǎn)均通過金蝶系統(tǒng)進(jìn)行管理。此外， IT 部門授權(quán)工作人員的訪問權(quán)是基于其職位、級別和職務(wù)?；谖覀兊臍v史經(jīng)驗(yàn)，管理層適當(dāng)?shù)厥谟韫ぷ魅藛T訪問權(quán)。Regarding communications, policy manuals, inspected by us, are in place to ensureBased on this ass

11、essment, the risk assessment component of internal control does not impact or change our initial plan to seek reliance on controls for key cycles (i.e., Sales, Purchase and Inventory) for our audit or planned substantive audit procedures.基于這一評估， 控制環(huán)境組成的內(nèi)部控制不影響或改變我們最初的計劃，在核心循環(huán)（如，銷售，采購及存貨）為我們的審計或計劃的實(shí)質(zhì)

12、性審計程序作依賴。Conclusion / implications on audit approachConclusion:結(jié)論：Through inquiry with Finance Manager, as noted above, management meeting agendas and reports confirm that appropriate communications exist within the company.通過與財務(wù)經(jīng)理的問詢，如上所述， 管理層會議的議程和報告確認(rèn)適當(dāng)?shù)耐ㄓ嵈嬖诠緝?nèi)部。Based on our assessment, informati

13、on and communication has been designed effectively and the noted elements have been implemented. Based on this assessment, there is no impact or change to our initial plan to seek reliance on controls for key cycles (i.e., Sales, Purchase and Inventory) for ourInternal control componentDocumentation

14、 of understanding and evaluation of component內(nèi)部控制模塊了解和評估部分的文件that employees are informed of their responsibilities. Likewise, monthlymanagement meetings serve as an open communication channel and anymanagement decision will be conveyed to all employees by the respectivedepartment heads.關(guān)于通信、政策手冊，由我們

15、檢查到位，并確保員工都會被告知他們的責(zé)任。同樣，每月的管理層會議作為一個開放的溝通渠道，所有管理層決定將由各自部門的主管轉(zhuǎn)達(dá)給所有員工。Conclusion / implications on audit approach 結(jié)論 / 影響審計方法audit or planned substantive audit procedures.根據(jù)我們的評估， 信息和通信設(shè)計了有效性并且強(qiáng)調(diào)的元素已被實(shí)施。 基于這一評估， 有沒有影響或改變我們最初的計劃，核心循環(huán) ( 如，銷售，采購和存貨 ) 為我們的審計或計劃的實(shí)質(zhì)性審計程序提供依賴。Internal control componentDocume

16、ntation of understanding and evaluation of componentConclusion / implications on audit approach內(nèi)部控制模塊理解文件和評估部分(iv) Monitoring of controlsOngoing monitoring activities consists of:正在進(jìn)行的監(jiān)控活動包括：Conclusion: 結(jié)論控制的監(jiān)控Meeting with various department heads were carried out on monthly basis. DuringThere is ev

17、idence of business performance reviewsuch meeting, management review the Company performance against historicaland authorization of procedures through inquiry andand budget and discuss the action to improve the results.與各部門負(fù)責(zé)人每月進(jìn)行examination of various reports.會議，在會議期間， 管理層復(fù)核公司歷史業(yè)績和預(yù)算的對比，并討論改進(jìn)行動及結(jié)果。

18、通過調(diào)查和審查各項(xiàng)報告有證據(jù)顯示企業(yè)業(yè)績審查和The management reports presented include the following:提交的管理層報告包括授權(quán)程序。以下內(nèi)容根據(jù)我們的評估， 控件的客戶的監(jiān)控已有效地設(shè)計和實(shí)Comparison of month-to-month result on an overall basis;每個月結(jié)果的比較施?；谶@一評估， 內(nèi)部控制監(jiān)控不影響或改變到我們-Comparison of result against forecast result on an overall basis;比較預(yù)測結(jié)最初的計劃，核心循環(huán) ( 如，采購和

19、工資 ) 為我們的審果；計或計劃的實(shí)質(zhì)性審計程序提供依賴。-Forecast preparation on yearly basis;年測預(yù)測；-Comparison of month-to-month result on an overall basis每月結(jié)果的比較基于我們與財務(wù)經(jīng)理的了解，管理層還沒有提出重大的管理問題。Internal control componentDocumentation of understanding and evaluation of component(v) Control activitiesAccount reconciliations of sig

20、nificant accounts are conducted monthly to explain控制活動changes in account general ledger balances by comparing to detailed records.重要科目的會計調(diào)整是每月進(jìn)行的，詳細(xì)記錄比較和解釋總帳余額變化。Refer to HA for sales walkthrough, HB for purchase walkthrough,HA 是銷售穿行， HB 是采購穿行， 。No exception were noted during our visit to clients pr

21、emise with regards to thesegregation of duties and physical controls.財物分離和職責(zé)分工的控制沒有異常。Conclusion / implications on audit approachConclusion:結(jié)論：Based on our assessment, the clients controlactivities have been designed effectively and the noted elements have been implemented.根據(jù)我們的評估，客戶控制活動已被有效地設(shè)計和實(shí)施。Based on this assessment, the control activities component of internal control does not impact or change our initial plan to seek reliance on controls for key cycles (i.e.,