First, the establishment of internal control dynamic training mechanism
Improve the execution of internal control through training. The factory internal control office is under centralized management and unified planning, and all departments (centers) and subordinate units of the factory perform their respective duties and organize their implementation. The training is divided into all-staff control environment training, internal control business skills training and internal control exchange learning, and the internal control training is implemented in stages and at different levels.
(1) Train all employees to control the environment. The training content includes the basic knowledge of internal control and the professional ethics of employees. Training is divided into four levels: factory, operation area (brigade), grass-roots team and team. The factory organizes annual training, the operation area (brigade) conducts quarterly training, the grass-roots team conducts monthly training, and the team conducts daily training.
Factories and operation areas (brigades) incorporate environmental control training into annual and quarterly training plans, compile the environmental control knowledge that employees should know and distribute it to each employee. Grass-roots units constantly strengthen employees' understanding and mastery of internal control knowledge by adopting flexible ways such as publicity boards, daily questions and questions before class, and create a good atmosphere for all employees to participate in internal control.
(2) Internal control business skills training. Arrange the backbone of internal control business to participate in internal control training organized by superior departments. After the training, be responsible for the secondary training of other personnel in the system to ensure that the new internal control knowledge and skills are fully popularized at the factory implementation level; Participate in factory internal control training.
Organize internal control skills training courses in stages according to the business system. Participants include relevant business personnel in factories and operation areas (brigades), focusing on business adjustment, new internal control requirements and matters needing attention in business implementation. This department and unit organize internal control training and learning.
(3) exchange study and training. Analyze the problems found in self-test, management test and external audit test and draw lessons. After each test, the person in charge of the internal control process is organized to hold a meeting to communicate the test results, and the person in charge of the process analyzes the problems found in the test, finds out the deep-seated causes of the problems, and puts forward rectification measures for the problems.
Second, the establishment of internal control system to improve the mechanism
For design problems or business changes found during business execution, we should constantly revise and improve the internal control system to ensure that the internal control design conforms to the actual work. * * * is divided into three aspects, namely, monthly improvement, quarterly revision and centralized adjustment and revision of the company.
(1) Improve the internal control system every month. The internal control business department sorts out the internal control processes it is responsible for once a month, and checks them with the actual business. Combined with the problems found in the monthly self-inspection, it puts forward suggestions for revising the processes and control documents, and reports them in time after fully communicating with the superior business department, and fills in the Revised List of Internal Control Manual of No.2 Oil Production Plant. The factory internal control office reviews and summarizes the revisions reported by various departments to form the revised list of internal control manual of the whole plant.
(2) Revise the internal control manual every quarter. The internal control office of the factory is responsible for summarizing the monthly revision of the internal control manual, and then forming a quarterly revision list of the internal control manual of the No.2 Oil Production Plant, and submitting it to the internal control management department of the company for approval. During the period when the revision authority is open, the person in charge of the process will be organized to go to the internal control office to centrally revise the internal control system, and the factory internal control management personnel will check and verify the revised contents to ensure the effectiveness of the process design and avoid deviations in design and implementation.
(3) Centralized standardization of internal control system. In the process of standardizing and revising the internal control system, there are many business departments involved, many new preparation processes, many contents with increased legal risks and a large workload of information conversion. In order to ensure that the process standardization work is completed on time with good quality and quantity, we implement our responsibilities, pay attention to communication and strengthen process tracking.