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北海翻譯公司關鍵字：2, reflects the principle of internal constraints. That every business activity, must be a mutual restraint between two or more departments of the control link to complete. For example: in the sales business activities, part of the invoice by the finance department personnel to deal with instead of dealing with sales staff, aimed at enhancing the role of containment., reflects the principle of full control. Comprehensive principles: First, the internal control unit of the tentacles penetrate into the operational activities of the various operational aspects of process and business, covering all sectors and jobs; the second refers to the enterprise's internal control should be run through the whole process of production, must be fully regulate the business activities of enterprises, so that all aspects of business operations are rules to form a complete, complementary, co-ordination of the internal control system. the cost-effectiveness principles. Enterprises are most concerned about economic benefits, if just from the control point of view, involved in the control of personnel and more links, more rigorous control measures complex, the better the control, the phenomenon occurred Cuobi less, but control activities caused by the higher cost. Therefore, in the design of internal control, we must consider the control input costs and output efficiency ratio, only those business processes play a role and impact a wide range of critical control points strictly controlled. Choose less critical control point is to achieve cost and efficient control of an important way. Share
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