The board demonstrates independence from management | 董事会独立于管理层并对内部控制的制定与执行进行监督
Management establishes appropriate structures and responsibilities | 管理层在董事会监督下建立清晰的组织结构、汇报关系和职责权限
Individuals are held accountable for internal control responsibilities | 组织对个人在内部控制中的责任进行明确问责
Objectives are specified clearly | 组织明确设定目标以识别和评估相关风险
Risks to objectives are identified and analyzed | 组织识别并分析影响目标实现的风险
Potential fraud is considered in risk assessment | 组织在风险评估过程中考虑舞弊风险
Control activities are developed to mitigate risks | 组织制定控制活动以将风险控制在可接受范围内
General controls over technology are developed | 组织制定并实施信息技术相关的控制活动
Policies and procedures are deployed effectively | 组织通过制度和流程落实内部控制要求
Relevant and quality information is used | 组织获取并使用高质量信息支持内部控制运行
Internal communication supports internal control | 组织通过内部沟通支持内部控制的有效运行
External communication supports internal control | 组织与外部相关方沟通内部控制相关事项
Ongoing evaluations of internal control are conducted | 组织持续或定期评估内部控制的有效性
Deficiencies are reported and corrected timely | 组织及时报告并纠正内部控制缺陷