w.m44811．总则及说明．总则及说明目录1.1内部控制手册的编制目的....................................................................................................................................21.2内部控制手册编制基础及相关法律背景............................................................................................................21.2.1编制基础......................................................................................................................................................21.2.2相关法律法规的要求..................................................................................................................................21.3内控手册适用范围................................................................................................................................................31.4内部控制手册使用说明........................................................................................................................................41.4.1内控手册的定位..........................................................................................................................................41.4.2内控手册的应用和执行..............................................................................................................................41.4.3内控手册与流程操作手册的区别..............................................................................................................41.4.4其他说明事项..............................................................................................................................................51.5内部控制手册内容简介........................................................................................................................................51.5.1流程描述......................................................................................................................................................51.5.2关键控制点..................................................................................................................................................61.5.3流程图..........................................................................................................................................................61.6内部控制手册的编制和更新流程........................................................................................................................81.6.1内控手册的编制要求..................................................................................................................................81.6.2内部控制手册的编制流程..........................................................................................................................81.6.3内部控制手册的更新要求..........................................................................................................................81.6.4控制活动的定期审核和更新......................................................................................................................91.7内部控制手册的局限..........................................................................................................................................111.8李宁集团的内部控制政策..................................................................................................................................111.8.1控制...
