整体层面的内控

1、上海尼夏腾欣会计师事务所了解被审计单位整体层面内部控制被审计单位：辛北尔康普（无锡）机器制造有限公司.索引号：2210-1项目：了解被审计单位整体层面内部控制财务报表截止日 / 期间： 2014/12/31编制： Cathy复核：日期： 2015.1.21日期：在被审计单位整体层面了解和评价内部控制的工作包括：1. 了解被审计单位内部控制的设计，并记录所获得的了解。2. 针对被审计单位内部控制的控制目标，记录相关的控制活动。3. 执行询问、观察和检查程序，评价控制的执行情况。4. 记录在了解和评价内部控制的设计和执行过程中存在的缺陷以及拟采取的应对措施。Internal control com

2、ponent 内部控制模块(i) Control environment控制环境Documentation of understanding and evaluation of componentConclusion / implications on audit approach了解和评估部分的文件结论 / 影响审计方法a)基于财务严文函和我们的讨论，控制环境是强有效的，管理层采取类似在德国设结论：立的控股公司的政策和程序。根据我们的评估， 我们发现控制环境是有效的，并得到b) 基于我们与公司以往的审计经验， 在本财政年度期间， 我们对管理层诚信度和以 实施。基于这一评估， 控制环境组成的内

3、部控制不影响往审计中的胜任度或我们与管理层的互动都没有任何问题。或改变我们最初的计划，在核心循环（如，采购及工c)该公司是既定的正确布局经营政策和书面的行为守则。我们已经通过公司网络看资）为我们的审计或计划的实质性审计程序作依赖。Internal control component(ii) Management's risk assessment 管理层风险评估Consider how:Objectives are set目标设立Change is managed有否变化Risks are analysed风险分析到其经营政策， 以及书面的行为守则。我们在前几年或在我们的当前年度审计期

4、间没有注意的任何问题。d) 工作职责清楚地定义和分配与公司的结构和目标相一致。e) 文件及审批流由董事会核准，并公布执行。Documentation of understanding and evaluation of component 管理层评估公司的表现通过月报审查。以下报告是由管理层生成：i) Monthly management reports which are sent to Holding Corporation for reviewpurpose.月度报告每月报送到总公司，总公司会对报表进行审核。ii) Monthly report will be prepared by F

5、inance Department for Board of Directormeeting. Variance analysis will be carried out by Finance Manager whichinclude below information:-季度报告将由财务部准备用于董事会议。差异分析将由财务经理准备并包括以下信息：-Balance Sheet 资产负债表-Cash Flow Statement现金流量表-Profit and Loss Account利润表Bank Reconciliation prepared by Account Executives an

6、d reviewed by Finance Manager on monthly basis. 银行对账单由会计编制，每月经财务经理复核批准。Conclusion / implications on audit approachConclusion:结论Through inquiry with Finance Manager, and examination of management meeting agendas and reports, we confirmed the implementation of the noted controls.通过与财务经理的问询，审查管理层会议议程和报

7、告，我们强调控制的执行。Based on our assessment, managements riskassessment process has been designed effectivelyand the noted elements have been implemented.根据我们的评估， 管理层的风险评估过程已有效地设计Internal control componentDocumentation of understanding and evaluation of componentConclusion / implications on audit approach内部

8、控制模块了解和评估部分的文件结论 / 影响审计方法并实施。Internal control componentDocumentation of understanding and evaluation of component内部控制模块理解文件和评估部分(iii) Information and communicationThe Companyusing Kingdeeas their primary system for operation and financialcontrolsactivities. The System is being maintained by IT Depar

9、tment which back up the信息和通信控制data on daily basis.公司使用金蝶系统用于运营和财务活动。系统是由IT 部门每日备份数据并予以维护。Key major process like Sales, Finance, Purchase, Inventories Management, Payroll and fixed asset are managed by Kingdee system. Furthermore, IT Department grant access right to staff based on its position, level

10、 and duty. Based on our historical experience, the Management granted access right to staff appropriately.核心流程如销售，财务、采购、库存管理、薪金和固定资产均通过金蝶系统进行管理。此外， IT 部门授权工作人员的访问权是基于其职位、级别和职务。基于我们的历史经验，管理层适当地授予工作人员访问权。Regarding communications, policy manuals, inspected by us, are in place to ensureBased on this ass

11、essment, the risk assessment component of internal control does not impact or change our initial plan to seek reliance on controls for key cycles (i.e., Sales, Purchase and Inventory) for our audit or planned substantive audit procedures.基于这一评估， 控制环境组成的内部控制不影响或改变我们最初的计划，在核心循环（如，销售，采购及存货）为我们的审计或计划的实质

12、性审计程序作依赖。Conclusion / implications on audit approachConclusion:结论：Through inquiry with Finance Manager, as noted above, management meeting agendas and reports confirm that appropriate communications exist within the company.通过与财务经理的问询，如上所述， 管理层会议的议程和报告确认适当的通讯存在公司内部。Based on our assessment, informati

13、on and communication has been designed effectively and the noted elements have been implemented. Based on this assessment, there is no impact or change to our initial plan to seek reliance on controls for key cycles (i.e., Sales, Purchase and Inventory) for ourInternal control componentDocumentation

14、 of understanding and evaluation of component内部控制模块了解和评估部分的文件that employees are informed of their responsibilities. Likewise, monthlymanagement meetings serve as an open communication channel and anymanagement decision will be conveyed to all employees by the respectivedepartment heads.关于通信、政策手册，由我们

15、检查到位，并确保员工都会被告知他们的责任。同样，每月的管理层会议作为一个开放的沟通渠道，所有管理层决定将由各自部门的主管转达给所有员工。Conclusion / implications on audit approach 结论 / 影响审计方法audit or planned substantive audit procedures.根据我们的评估， 信息和通信设计了有效性并且强调的元素已被实施。 基于这一评估， 有没有影响或改变我们最初的计划，核心循环 ( 如，销售，采购和存货 ) 为我们的审计或计划的实质性审计程序提供依赖。Internal control componentDocume

16、ntation of understanding and evaluation of componentConclusion / implications on audit approach内部控制模块理解文件和评估部分(iv) Monitoring of controlsOngoing monitoring activities consists of:正在进行的监控活动包括：Conclusion: 结论控制的监控Meeting with various department heads were carried out on monthly basis. DuringThere is ev

17、idence of business performance reviewsuch meeting, management review the Company performance against historicaland authorization of procedures through inquiry andand budget and discuss the action to improve the results.与各部门负责人每月进行examination of various reports.会议，在会议期间， 管理层复核公司历史业绩和预算的对比，并讨论改进行动及结果。

18、通过调查和审查各项报告有证据显示企业业绩审查和The management reports presented include the following:提交的管理层报告包括授权程序。以下内容根据我们的评估， 控件的客户的监控已有效地设计和实Comparison of month-to-month result on an overall basis;每个月结果的比较施。基于这一评估， 内部控制监控不影响或改变到我们-Comparison of result against forecast result on an overall basis;比较预测结最初的计划，核心循环 ( 如，采购和

19、工资 ) 为我们的审果；计或计划的实质性审计程序提供依赖。-Forecast preparation on yearly basis;年测预测；-Comparison of month-to-month result on an overall basis每月结果的比较基于我们与财务经理的了解，管理层还没有提出重大的管理问题。Internal control componentDocumentation of understanding and evaluation of component(v) Control activitiesAccount reconciliations of sig

20、nificant accounts are conducted monthly to explain控制活动changes in account general ledger balances by comparing to detailed records.重要科目的会计调整是每月进行的，详细记录比较和解释总帐余额变化。Refer to HA for sales walkthrough, HB for purchase walkthrough,HA 是销售穿行， HB 是采购穿行， 。No exception were noted during our visit to clients pr

21、emise with regards to thesegregation of duties and physical controls.财物分离和职责分工的控制没有异常。Conclusion / implications on audit approachConclusion:结论：Based on our assessment, the clients controlactivities have been designed effectively and the noted elements have been implemented.根据我们的评估，客户控制活动已被有效地设计和实施。Based on this assessment, the control activities component of internal control does not impact or change our initial plan to seek reliance on controls for key cycles (i.e.,