Question 1: Which discipline of accounting does internal control belong to? Internal control does not belong to the accounting discipline, but to the management discipline. The contents related to accounting in internal control mainly include the separation of incompatible responsibilities, accounting supervision, and review. , property inventory and inventory.
Internal control covers a wide range of areas, and it is impossible for accounting personnel to conduct a comprehensive study and let accountants master it.
It is equivalent to the fact that human resources belongs to the accounting discipline, but it is related to accounting.
For reference.
Question 2: What category does the enterprise internal control engineering major belong to? What major category does the civil service application belong to? Hello, China Public Education is here to serve you.
21. Electronic information and automation: electronic information (engineering) science (technology), microelectronics (technology), electronic engineering (technology), electronic technology and management, applied electronic technology, electronic applications, electronics Related to information technology, instrumentation, integrated circuit design and integrated systems, optoelectronic technology (information engineering), optical information science (technology), control engineering, numerical control technology (equipment), various automation majors, electromagnetic field technology, vacuum electronic technology, wireless (Electrical) technology, communication engineering, information display, information physics engineering, information countermeasures technology, electronic audio and video technology, graphic information technology, biomedical engineering, medical informatics (engineering), medical device engineering, medical imaging engineering, prosthetics and orthopedics Engineering, bioinformation technology, lightning protection science and technology, digital media technology, building electrical and intelligence, building intelligent engineering technology, mechatronics technology, production process automation technology, industrial network technology, detection technology and application, physical and chemical testing and Quality inspection technology, hydraulic and pneumatic technology, electronic measurement technology and instruments, electronic science and technology, digital media art, microelectronics, electronic equipment and operation management, communication network (system), (mobile) communication technology, program-controlled switching technology, Automotive electronics technology, (electronic) instrumentation, radio and television network technology, cable TV engineering technology and other majors.
22. Mechanical categories: mechanical design, mechanical manufacturing, mechanical engineering, mechanical equipment, precision machinery, industrial engineering, mechanical automation, automation equipment, manufacturing engineering (process), mechanical maintenance and testing technology, electromechanical technology , Material forming and control engineering, manufacturing automation and measurement and control technology, CNC technology (equipment), mold design and manufacturing, toy design and manufacturing, material forming and control technology, welding technology and automation, hydraulic and pneumatic technology, computer-aided design and manufacturing , operation or maintenance of various types of electromechanical or power equipment, (electronic) instruments, medical instruments and other professional equipment, various types of automobile (vehicle) manufacturing (assembly) and maintenance (testing or application) technology, automobile modification (Plastic) technology, refrigeration and refrigeration technology, vehicle engineering and other majors.
23. Public security: criminology, criminal psychology, investigation (inspection) science, criminal investigation (inspection), criminal (scientific) technology, technical investigation, economic investigation, police command and tactics, anti-drug ( Science), economic crime investigation, information network security supervision, public security information technology, public security intelligence, criminal intelligence information, public security audio-visual technology, public security image technology, forensic science, police dog technology, security (study), foreign-related policing, border management (or Command), border police, entry and exit management, fire management (command), fire investigation, scientific and technological defense, security engineering (technology), public security (security), domestic security, public security studies, police security management, public security Management, police management, nuclear, biological and chemical firefighting, pre-trial (case trial), trace inspection, document inspection, physical evidence technology, forensic chemistry, public security (study, management), (road) traffic management (engineering), traffic accident handling, public security secretarial, Public security legal system and other majors.
24. Judicial prison management: criminology, prison science, prison management, criminal execution, labor education management, criminal discipline, criminal education, correctional pedagogy, psychological correction of criminals, correction of drug-related personnel, Judicial management and other majors.
25. Education: education (study), ideological and political education, science education, primary education, primary education, preschool education, (modern) educational technology (study), education management, vocational and technical education management , special education, speech and hearing science, chemical education and other majors in various disciplines.
26. Psychology: psychology, applied psychology (including clinical psychology, etc.), criminal psychology, social psychology, psychological counseling and other majors.
27. Sports science: physical education, sports training, sports management (service), sports human science, sports biomechanics, sports bioscience, social sports, police sports, leisure sports, competitive sports, ethnic sports Traditional sports, sports rehabilitation and health, sports health rehabilitation, martial arts and other majors.
28. Art Category: (Professional conditions can be set according to subcategories)
Music subcategory A: musicology, composition, (music) conducting, music performance, national music, symphony , vocal music, opera, drama music, musicals, piano, orchestra, various musical instrument performances, modern instrumental percussion, music technology and art, music education, music engineering and other majors.
Art subcategory B: art, painting, Chinese painting, oil painting, drama, film and television art design, sculpture, calligraphy, drama, film and television art design, animation, puppet performance and production, etc.
C Film, Television and Broadcasting Subcategory...>>
Question 3: What major can learn about enterprise internal control 10 points? Business administration major involves this aspect of knowledge, Moreover, accounting-related majors also introduce the internal control of corporate finance.
Question 4: What kind of major is internal control? It is a professional system that improves the efficiency of corporate financial management. The certificate is an international internal control specialist. Just found
Question 5: What is the employment direction of enterprise internal control engineering major? Enterprise internal control is based on professional management system, with the purpose of preventing risks and effective supervision, through comprehensive establishment of process control system, describing key control points and management specifications formed by intuitively expressing the production and operation business process in the form of processes. In recent years, our country has paid more and more attention to internal control and has more clear requirements for listed companies. At the same time, the state has formulated basic norms for enterprise internal control and related supporting guidelines and enforced them. However, there are few talents in this area. Many enterprises can only hire intermediaries to build internal controls and receive inspections, which is not conducive to the sustainability of enterprises. Internal control has been strengthened, so companies have an increasing demand for talents in this area. Therefore, there are large employment opportunities in regulatory authorities, intermediaries and enterprises, and the employment prospects should be good.
Question 6: The objectives of internal control include () Multiple choice A B C
In the "Enterprise Internal Accounting Control - Basic Standards" promulgated by the Ministry of Finance in June 2001, The objectives of internal control are classified into five aspects, which include ensuring the realization of business objectives, preventing the discovery and correction of errors and fraud, ensuring the safety of property, ensuring the authenticity and completeness of accounting information, and ensuring the compliance of various regulations and internal control systems. In addition to execution, it also emphasizes the establishment of a risk control system, strengthens risk management, and ensures the healthy operation of various business activities of the unit
If it helps you, please remember to adopt it, O(∩_∩)OThank you
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Question 7: What are the points in internal control that require professional judgment? Auditing professional judgment refers to the estimation, judgment or choice made by auditors on audit matters and their own actions based on their professional knowledge and experience through identification and comparison. Auditing professional judgment is a form of thinking, which is highly influenced by subjectivity. Its quality depends to a large extent on the quality of the auditors themselves, that is, the auditors' professional judgment ability. As the economic environment becomes increasingly complex and audit risks continue to expand, if auditors want to not lose their way in the face of complex economic phenomena, grasp the essential points, and make objective judgments, they must truly realize the transformation from the simplicity of the past in the audit business. The concept of "audit procedure execution in place" has been changed to the concept of "audit risk control in place" to control audit risks to a minimum. As one of the core competencies that national auditors should possess, professional judgment comprehensively reflects the experience accumulation, knowledge structure, and thinking sensitivity of auditors. Professional judgment is an indispensable part of auditing capabilities and is always in the process of cultivating the comprehensive quality of auditors. and the centrality of improving capabilities and levels.
1. The connotation of auditors’ professional judgment
The basic characteristics of the audit subject are independence and authority. Independence can be called the soul of auditing and the essence of auditing. location.
The independence of the audit subject requires auditors not to let their judgments be influenced by others, not to be affected by personal biases and distractions, and to be completely objective and fair when conducting inspections, identifying relevant materials, forming audit conclusions, proposing audit opinions and other audit work. Form an audit opinion. Auditors with good professional judgment can quickly obtain strong evidence, objectively predict the possibility of major problems, and effectively achieve the predetermined audit goals. Therefore, the key link to ensure the objectivity and fairness of auditing is the professional judgment of auditors.
Professional judgment is the auditor’s advanced cognitive ability to select, identify, make trade-offs, and integrate certain financial revenue and expenditures and economic activities of the audited unit. It is the core competency of the auditor. It acts on multiple stages of audit activities, including planning, testing, evidence collection, and preparation of audit reports. It is specifically reflected in three aspects: 1. Professional judgment is a review ability to distinguish truth from falsehood. During the audit process, auditors always use their implicit experiences and habits to think and review the various financial activities of the audited unit, intentionally or unintentionally. Certain judgments and choices reflect their way of thinking. This way of thinking of judgment, inspection, and selection is inseparable from the professional quality and comprehensive ability of an auditor. Kant said that as far as judgment is concerned, what is useful is criticism. Therefore, auditing professional judgment is a kind of critical vision, a kind of critical ability of abandonment and abandonment, a kind of grasp of the auditor's own identification ability, a kind of critical thinking that connects concrete intelligence and abstract rationality, and expresses purposeful thinking. ability. 2. Professional judgment is an integrated ability of self-screening and reconstruction. Auditors have a series of psychological activities during the audit, and they always have to make reconstructive answers to certain phenomena and problems by judging right from wrong and identifying true from false. It brings together the clues in statements, account books, and vouchers into a connected critical overall understanding. It is a rational ability used to think about the audit object. 3. Professional judgment is an intellectual resource. Professional judgment comes from auditing knowledge and auditing experience, but it is not just the repetition of experience, but the rational sublimation and transcendence of auditing knowledge and auditing experience. Auditors all have the potential for professional judgment, and this intellectual resource can be developed.
2. Factors affecting audit professional judgment
(1) Subject factors. Refers to the auditor's own factors that may affect the judgment. Mainly include: 1. Knowledge and experience. The knowledge that auditors should possess generally includes three levels: comprehensive economic knowledge, general auditing knowledge and knowledge related to specific judgment tasks. Good auditing professional judgment requires auditors to have a reasonable knowledge structure and a broad range of knowledge, be proficient in the profession and have a certain breadth, and be familiar with the actual situation of the audited unit. Experience can form knowledge related to specific judgment tasks, allowing auditors to solve the same problems faster and better when encountering them. 2. Needs and motivations. It is the internal driving force for auditors' professional judgment. Auditors, as human beings, also have some common human needs, including the pursuit of economic interests and professional status. Some needs are often satisfied by administrative managers, which makes it difficult for auditors to succumb to the wishes of administrative managers in their professional judgment when faced with various conflicts of interest, making it difficult to remain objective and neutral. Motivation will also be affected by people's values, but auditors with high professional ethics and value orientation will eliminate interference from interests. In addition, motivation will also be affected by other external factors, such as...>>
Question 8: Corporate internal control What are internal control professionals? Of course it is an "International Certified Internal Controller" (Certified Internal Controller)!
The International Internal Control Institute China Headquarters (ICI China) is the only strategic partner and distributor in China authorized by the International Internal Control Institute (ICI), and enjoys exclusive exclusive rights when operating within the Chinese geographical area. The right to use the exclusive trademark of "ICI China".
ICI China’s vision is: Committed to promoting and enhancing the internal control profession in China.
The purpose of ICI China is to help enterprises establish and improve internal control systems and improve the competency of internal control professionals.
The four I core concepts of ICI China are: Innovation, Integration, Impetus, and Improvement. ICI China is committed to transforming the world-class internal control and corporate governance products developed by ICI based on the Sarbanes-Oxley Act and COSO internal control framework, including control design guides and document management Professional evaluation technologies and solutions such as methods and quantitative evaluation tools, combined with the actual situation of our country, provide a reference system for Chinese enterprises to build internal control system frameworks, standards and guidelines, help enterprises develop internal control systems based on information technology environment, and reduce Internally control compliance costs, improve core competitiveness, and enable client companies' internal control management and corporate governance to move towards a path of rapid, steady and sustainable development.
The International Certified Internal Controller Qualification Certification Program is a professional talent education program promoted by ICI globally. This qualification program establishes the initial qualification standards for global internal control professionals and sets out requirements for continuous improvement of professional competencies. By introducing and carrying out the ICI International Registered Internal Controller professional qualification certification project, ICI China provides applicable teaching materials and skills training systems for cultivating and cultivating registered internal controllers in my country, provides intellectual support for cultivating high-quality internal control professionals, and promotes the Convergent development of internal control practices and international internal control best practices.
Source: Internal Control Network
Question 9: What professional category does accounting belong to when applying for the civil service examination? I am studying accounting, I am sure it is management, feel free to fill it in
Question 10: What is the inevitable connection between the professional skills of employees and the internal control of the enterprise? 1. The most important thing about the internal control system of the enterprise is to The ability to control corporate operating risks and the professional skills of employees are also a guarantee for the realization of internal control. A good system may not be able to truly operate without the support of employees' skills.
2. The management of any enterprise is achieved by people, and the quality and execution ability of employees will affect the execution of the system.
3. The internal control of the enterprise is mainly based on the theme of financial internal control. Therefore, not only the financial personnel are required to have a high management level, but also all employees need to understand the professional knowledge of finance in order to be able to In the end, good execution results were obtained.