中国神华包神铁路有限责任公司内部控制评价手册（征求意见稿）2009年1月22日目录第一章目的和使用指南.............................................................................................-3-1.11.21.31.41.51.6编制目的.........................................................................................................-3-编制原则.........................................................................................................-3-编制思路.........................................................................................................-3-适用范围和注意事项.....................................................................................-4-更新和完善.....................................................................................................-4-颁布及生效日期.............................................................................................-5-第二章内部控制评价的基本要求.............................................................................-6-2.12.22.32.42.52.62.7责任主体.........................................................................................................-6-基本要求.........................................................................................................-6-评价原则.........................................................................................................-6-评价类型.........................................................................................................-6-评价内容和标准.............................................................................................-6-评价程序与方法.............................................................................................-7-评价报告的处理.............................................................................................-8-第三章公司层面控制环境总体评价.........................................................................-9-3.13.23.3评价目标.........................................................................................................-9-评价内容.........................................................................................................-9-评价方法.........................................................................................................-9-第四章控制活动的自我检查评价...........................................................................-10-4.14.24.34.4控制活动的制定...........................................................................................-10-制定流程控制活动及自我评价的程序.......................................................-11-自我评价工作表的架构...............................................................................-11-重要流程自我评价工作表...........................................................................-12-第五章自我评价的实施...........................................................................................-13-5.15.25.3控制活动自我检查评价的要求...................................................................-13-自我评价工作底稿结构...............................................................................-15-自我评价报告模板.......................................................................................-18--1-5.45.5管理优化或改进实施建议...........................................................................
