Unit Internal Control Risk Assessment Report

#report# Introduction Risk assessment report is an assessment of the threats faced by information assets, existing weaknesses, impacts, and the possibility of risks caused by the combined effect of the three. The following is the unit internal control risk assessment report compiled by kao.com, welcome to read!

Article 1

In accordance with the "Internal Control Standards for Administrative Institutions (Trial)" issued by the Ministry of Finance and the work plan for the implementation of the "Internal Control Standards for Administrative Institutions" in Changling County According to the requirements, in order to further improve the internal management level of our bureau, standardize internal control, and strengthen the construction of the integrity risk prevention and control mechanism, our bureau conducted a comprehensive review of the internal control of the unit and conducted appropriate evaluations. The relevant implementation status report is now as follows:

1. Preparatory work

Following mid-March, the County Finance Bureau organized a mobilization meeting for the county's implementation of internal control standards for administrative institutions to conduct After mobilizing and deploying the county-wide implementation of the "Internal Control Standards", our bureau formulated a work plan for the Changling County Health Bureau to implement the "Internal Control Standards for Administrative Institutions" and established a team to implement, coordinate and lead the implementation of the "Internal Control Standards for Administrative Institutions" The team is responsible for the bureau's implementation of the internal control work plan, coordination and resolution of major issues, and supervision and guidance of work.

2. Implement the objectives and principles of the "Internal Control Standards for Administrative Institutions"

(1) Objectives and principles of internal control

1. Internal control Objective

Internal control is implemented by the leadership and all employees of administrative institutions and aims to improve the management service level and risk prevention capabilities of administrative institutions, promote the sustainable and healthy development of the unit, and maintain the socialist market Economic order and social public interests, and policies and procedures formulated to achieve the management and service objectives of administrative institutions.

The goals of our bureau’s internal control are:

(1) Legality management and legal compliance of service activities

(2) Security asset security< /p>

(3) Reliability of financial reports and related information is true and complete

(4) Efficiency improves the efficiency and effectiveness of management services

(5) Risk prevention Eliminate obstacles to achieve unit development strategy

2. Principles that our bureau should follow in establishing and implementing internal control

(1) Principle of comprehensiveness

Internal control should be throughout The entire process of decision-making, execution and supervision covers various businesses and matters of the enterprise and its affiliated units. Because, among all the links in the internal control program, if one link does not work, all the links that work will become useless.

(2) Principle of materiality

Internal control should focus on important business matters and high-risk areas on the basis of comprehensive control. High-risk areas vary depending on the industry, scale, nature, location, organizational form, etc. Internal control cannot prevent all risks, but it must pay attention to important business matters and high-risk areas to prevent specific risks.

(3) Principle of checks and balances

Internal control should form mutual constraints and mutual supervision in terms of governance structure, organizational structure, distribution of rights and responsibilities, business processes, etc., while taking into account operational efficiency. The core idea of ??internal control is the balance of power. The object of restriction is power. Reasonable distribution of power and appropriate restraint are the difficulties of internal control. Overly complex internal controls will affect efficiency. For high-risk businesses, the first thing to do is to prevent risks, and secondly to take into account operational efficiency.

(4) Principle of adaptability

Internal control should be adapted to the scale, competition situation and risk level of the administrative institution, and should be adjusted in a timely manner as the situation changes. Internal controls cannot be copied or cloned. You may not be able to use other people’s successful experiences if you take them over. At different stages of development of administrative institutions, changes in the external environment, adjustments to strategic goals, etc., internal controls must change accordingly.

(5) Cost-benefit principle

Internal control should weigh implementation costs and expected benefits to achieve effective control at an appropriate cost. The design and operation of internal controls are governed by cost and benefit principles. Costs are less than benefits, which is a rule that any rational management activity must follow.

3. Elements that should be included in the establishment and implementation of internal control:

(1) The internal environment is the basis for the implementation of internal control by administrative institutions.

(2) Risk assessment is for administrative institutions to promptly identify and systematically analyze risks related to the achievement of internal control objectives in business activities, and to reasonably determine risk response strategies.

(3) Control activities are administrative institutions adopting corresponding control measures, policies and methods based on risk assessment results to control risks within a tolerable range.

(4) Information and communication means that administrative institutions collect and transmit information related to internal control in a timely and accurate manner, and conduct effective communication within the administrative institutions and between the unit and the outside.

(5) Internal supervision means that administrative institutions supervise and inspect the establishment and implementation of internal controls, evaluate the effectiveness of internal controls, discover internal control deficiencies, and make timely improvements.

3. The main problems existing in the current internal control of administrative institutions

1. Lack of effective control of expenditures

Administrative institutions have special concerns over the expenditure of administrative funds. It is entertainment expenses, office expenses, conference fees, water and electricity expenses, etc., which generally lack strict control standards; even if internal expenditure standards are formulated, the actual reimbursement system is still used.

2. Weak control of fixed assets

After the implementation of the government centralized procurement system, the purchase of fixed assets of administrative institutions has been effectively controlled, but the use management still lacks relevant internal controls. The phenomenon of buying light pipes is relatively common. If a regular property inventory system is not established as required, purchased fixed assets are not registered in time, fixed asset detailed accounts and physical cards are not registered, responsibilities are unclear, etc., resulting in discrepancies in asset accounting and asset losses.

3. Weakened financial management

The work of the financial department is limited to accounting, accounting, and reimbursement, which is out of touch with business control. It does not understand the decision-making, implementation process and results of important matters of the unit. , failed to implement necessary financial controls and supervision over business units. Invoice management is not in place. Failure to establish a regular or irregular spot check system may lead to problems such as delayed revenue remittance and misappropriation of public funds; failure to promptly submit and verify bills after use may easily lead to problems such as non-accounting of revenue and the establishment of private “small treasury”.

4. The position arrangement is not reasonable enough

Due to various reasons, the position arrangement in some units is not reasonable, and there are multiple posts for one person and the phenomenon of part-time work in incompatible positions. Accounting personnel, custodial personnel, economic business decision-making personnel and handling personnel are not well separated and controlled. There are phenomena such as cashier and review, purchase and custody, etc., and management loopholes appear.

5. Budget control is relatively weak

First of all, there is no budget or the budget preparation is rough. Department budget preparation is generally based on the financial situation of the current year, the revenue and expenditure of the previous year, and the characteristics of the budget unit itself. The budget and business approval were not detailed into specific projects, and the budget expenditure did not meet the requirements for approval one by one. Secondly, the budget is not rigid enough, the budget is not planned and scientific, budget adjustments and additions are frequent, and the use of funds lacks predictability, which weakens the constraint and control of the budget.

IV. The main reasons for weak internal control of administrative institutions

1. Weak concept of internal control

Good internal control awareness is the key to perfect internal control system design and Basic prerequisite for effective operation. However

The leaders of some units do not yet fully understand the importance of the internal control system. They do not have a strong awareness of internal control. They focus on development but not on control. They lack a basic understanding of internal control knowledge and regard internal control as only It's a matter for the finance department.

2. The internal control system is imperfect

The "Internal Accounting Control Standards" formulated by the Ministry of Finance are mainly aimed at enterprises and have poor applicability to administrative institutions; some units Although a series of internal control systems were formulated, they were not strictly implemented, and there was a lack of necessary supervision over the implementation and effects of the systems. As a result, rules were not followed and violations were not punished, and the internal control system failed to play its due role.

3. Insufficient connection between information and communication

After the accounting of administrative institutions is centralized, the accounting center will centrally handle the accounting and supervision business for administrative institutions. The accounting departments are inconsistent and the communication between the two parties is insufficient, which can easily lead to the current situation of asset management in which accounts and materials are separated, resulting in problems such as the accounting center managing the accounts but not the materials, the accounting units not managing the materials but not accounting, and the accounts and materials being inconsistent, which affects the effective implementation of the unit's internal control system.

4. The professional quality of managers cannot meet the needs of internal control work

Managers have poor competitive awareness and lack of innovative spirit, and their professional quality cannot meet the requirements for implementing internal control and supervision.

5. External supervision does not adequately supervise and inspect the soundness and effectiveness of the unit’s internal controls

At present, the finance and audit departments, which are the main external supervision forces of administrative institutions, mostly focus on Supervision is made on whether the unit's use of financial funds is legal and compliant, and there is less substantive inspection on whether the audited unit has established an effective internal control system and implemented it effectively. The lack of effective external supervision makes the internal control system of administrative institutions lose external driving force and restraint mechanism.

5. Our bureau implements internal control of administrative institutions

(1) Control environment

Any control activities of administrative institutions exist in certain controls Among the environments, the quality of the control environment directly affects the implementation and execution of internal controls of administrative institutions and the realization of management service goals and overall strategic goals. Among the five elements of internal control in the COSO report "Internal Control Overall Framework", the control environment is placed first. As a driving force for the development of the unit, it is the foundation and core of all other internal control components. It has a significant impact on the establishment and implementation of internal control in administrative institutions, and its quality directly determines the effectiveness of the implementation of the overall framework of internal control in administrative institutions.

1. Ethics and values

Integrity and moral values ??are an important part of the control environment and affect the design and operation of important business processes. The effectiveness of internal controls is directly dependent on the integrity and ethical values ??of those responsible for creating, managing, and monitoring internal controls. Whether there are ethical codes of conduct in the unit, and how these norms are communicated and implemented within the unit, determines whether integrity and ethical behavior can be produced

　(1). Leadership ethics and values ??have a leverage effect

The principle of integrity and moral values ??mainly depend on the person in charge of the unit. Maintain strict and consistent standards of honest behavior and ethics, and no one may override the internal control system. The person in charge should set an example and communicate this to all employees.

(2). Develop a code of conduct and other principles

Clarify acceptable business practices, how to handle conflicts of interest, ethical standards of employee behavior and ensure the effectiveness of these codes and principles implement. Provisions are made on employee spiritual norms, appearance, work discipline, dealing with others, environmental sanitation, organizational management and handling of code violations.

Through slogans, brochures, training and other means, internal employees can be promoted to understand and accept the company's philosophy, so that employees can understand and grasp the company's culture and management concepts.

(3). Penalty provisions

Remedial measures can be taken for behavior that deviates from unit policies and procedures and violates the code of conduct. Ensure that these measures are known to employees in the unit.

(4). Manager’s attitude towards interfering with normal procedures or overriding the system

We should always pay attention to managers’ attitude towards interfering with normal procedures or acting beyond their authority.

(5). Facing the pressure of unrealistic goals

Management should consider appropriately when formulating key performance indicators. Unrealistic goals that are too high will cause employees to lose motivation. and fraud.

2. Management philosophy and business style

The concepts, methods and styles of unit managers usually greatly affect the control environment from three aspects: First, managers treat risks attitude and methods of controlling risks; second, the importance attached to internal control in order to achieve budgets and other financial and operating objectives; third, managers’ attitudes towards accounting statements and actions taken.

(1) The leading role of management

The management is responsible for the operation of unit management service activities and the formulation, implementation and supervision of management strategies and procedures. Every aspect of the control environment is largely affected by the measures taken and decisions made by management. When the management is dominated by one or a few people, the management's philosophy and operating style have a particular impact on internal control. protrude.

　(2) Management philosophy

Management philosophy includes management’s philosophy on internal control, that is, the importance management attaches to internal control and the specific control implementation environment.

Management's emphasis on internal controls will contribute to the effective implementation of controls. If the person in charge of the unit does not pay attention to internal control, or even opposes internal control, then the unit's internal control system is just talk on paper and empty words.

An important criterion for measuring the importance management attaches to internal control is whether management responds appropriately when receiving reports on internal control weaknesses and violations. The management's timely delivery of corrective measures shows that they attach great importance to internal control and is also conducive to strengthening the internal control awareness of the unit.

(3) Management’s operating style

Management’s operating style refers to the nature of business risks that management can accept.

Management philosophy and operating style usually have a profound impact on enterprises. These effects are intangible, but some positive and negative signs can be found.

3. Cultural construction

Cultural construction is the soul of administrative institutions and an inexhaustible driving force for the development of administrative institutions. It contains very rich content, the core of which is the spirit and values ??of administrative institutions. The values ??here do not generally refer to various cultural phenomena in the management of administrative institutions, but the values ??held by employees in administrative institutions in their work and management.

Administrative institutions should pay attention to the indispensable role of cultural construction in realizing development strategies, increase investment, improve guarantee mechanisms, and prevent and avoid formalism. Units should summarize fine traditions, explore cultural heritage, refine core values, and determine the goals and content of cultural construction based on their development strategies and their own characteristics. The main person in charge of the unit should play a leading role in cultural construction, influence the entire team with his or her excellent character and down-to-earth work style, and jointly create a positive cultural environment. Employees of administrative institutions should abide by the employee code of conduct, be loyal to their duties, and perform their duties diligently.

Administrative institutions should establish a cultural evaluation system, analyze and summarize the positive role of culture in the development of the unit, research and discover cultural factors that are not conducive to the development of the unit, and take timely measures to improve them. The evaluation of unit culture should focus on employee identification with the unit's core values, social recognition of the brand, participation in the integration of various cultures, and employees' confidence in the future development of the unit.

(2) Risk Assessment

Risk assessment is for administrative institutions to promptly identify and systematically analyze risks related to the achievement of internal control objectives in management service activities, and to reasonably determine risk response strategies. . Risk factors, risk events and risk results are the basic elements of risk. Risk factors are the necessary conditions for the formation of risks and the prerequisite for the occurrence and existence of risks.

The risk assessment procedures of administrative institutions should consider indications of relevant risks and external and internal factors that may affect the achievement of the unit's objectives, and these procedures should analyze risks and provide a basis for managing risks

Risk management derived from risk awareness mainly includes three parts: risk analysis, risk evaluation and risk control.

Risk is uncertain and is determined by the probability of occurrence of various events. Therefore, prediction and prevention are difficult. Pursue the balanced optimization of risk and return.

1. Risk control objectives

Internal control is to achieve the goals of the organization. Therefore, risk control is to serve the goals of the organization. Administrative institutions must, based on the goals to be achieved by management and services, assess the relevant risks that affect the achievement of goals and analyze the reasons.

In order to effectively implement risk control, our bureau organizes relevant personnel to organize and implement risk assessment and response work according to certain procedures. The process of risk control organization implementation is: ① formulate risk management plan; ② risk identification; ③ risk assessment; ④ risk management strategy plan selection; ⑤ risk management strategy implementation; ⑥ risk management strategy implementation evaluation.

2. Risk tolerance

When administrative institutions carry out risk assessment, they should accurately identify the internal risks and external risks related to the achievement of control objectives, and determine the corresponding risk tolerance. Risk tolerance is the risk limit that an administrative institution can bear, including the overall risk tolerance and the acceptable risk level at the business level.

It is impossible to completely avoid all kinds of risks. This understanding is not in line with dialectical thinking.

Therefore, administrative institutions should evaluate the risk tolerance of the unit to determine which risks can be tolerated and which risks must be avoided and prevented when changes in external or internal factors bring risks.

Risk tolerance is related to the nature, social impact, rights and responsibilities, economic consequences, customer evaluation, etc. of administrative service activities of administrative institutions. Units with special work nature, large social impact, and serious economic consequences have a low risk tolerance; conversely, the risk tolerance may be greater.

Administrative institutions with relatively large unit scale, strong resource strength, and weak laws and regulations have greater risk tolerance. Conversely, risk tolerance may be smaller.

The evaluation of risk tolerance depends on the possible losses caused by risks and the expenses or costs incurred to avoid risks, including economic costs, social costs, political costs, etc.

3. Risks Identification

Risk identification is the process of discovering risks and assessing their magnitude. Risk identification and assessment procedures in administrative institutions should consider indications of relevant risks, both at the management level and at the level of service activities. Risk identification and assessment procedures should consider external and internal factors that may affect the achievement of objectives, and risks should be analyzed.

Part 2

1. Basic situation:

There are XX schools in *** in the jurisdiction of XX town, including X vocational high school: XX vocational middle school; junior high school X middle schools: XX town middle school, XX middle school; X elementary schools: XX elementary school, XX elementary school, XX elementary school, XX elementary school, XX elementary school; X private schools: XX school, XX kindergarten. *** has XXX faculty and staff and XXXX students, including XXXX students living on campus. All schools do not carry out make-up classes, and carry out various teaching activities normally from Monday to Friday; vocational high schools and junior middle schools arrive at school on Sunday afternoon, and school ends at 3:40 pm on Friday, and 8:40 every night from Sunday to Thursday It is the time for self-study in the evening; for elementary school, the arrival time is from 8:00 in the morning to school, and the time for school is from 5:20 in the afternoon. Each school has a full-time school police or security guard. Based on the above assessment, the safety risk level of schools in XX Town is low.

2. Threat assessment:

1. Terrorist-related activities. There have been no terrorist attacks or man-made sabotage incidents in primary and secondary schools and kindergartens under the jurisdiction of XX Town. Threat level: Low.

2. Political and non-political instability factors. After investigation, no intensification of conflicts, mass incidents, or malicious sabotage activities were found in the primary and secondary schools and kindergartens under the jurisdiction of XX Town. Threat level: Low.

3. Public security issues: Primary and secondary schools and kindergartens in XX Town have established good relations with surrounding areas. Relevant departments have set up yellow lines at the school gates that prohibit motor vehicle parking. The XX Town traffic patrol platform has uninterrupted school hours. Patrol to ensure the safety of teachers and students on campus. The social security situation around the school is generally good. Threat level: Low.

4. Holiday safety issues: Primary and secondary schools and kindergartens in the XX Town area usually focus on cultivating students’ safety awareness, especially safety awareness education on electricity use, fire prevention and swimming; erected on the banks of major rivers Safety warning signs; at the same time, during the holidays, the XX Town traffic patrol police strengthened patrols in the river areas surrounding the town. Threat level: Low.

Based on the above assessment, the threat level of primary and secondary schools and kindergartens in XX Town is: low.

3. Vulnerability assessment:

Except for the four primary schools in the area under the jurisdiction of XX Town, the other seven are concentrated in XX Town, where the flow of people and traffic is relatively concentrated. All schools have only one entrance and exit, and there is a security room or school police room at the school gate. Some schools are equipped with image surveillance systems and intrusion alarm systems.

Schools in the jurisdiction of XX Town have formulated emergency plans to deal with public emergencies and have corresponding safety precautions.

Part 2: School Safety Risk Assessment Report

Before the start of the new semester, our school focused on a comprehensive investigation of safety hazards in school buildings and other safety hazards, and rectified some of the hazards to achieve Requirements for school opening.

Now, according to the requirements of the County Education Bureau, the school has conducted self-examination on 5 first-level indicators, 22 second-level indicators, and 69 evaluation contents, including campus security, school facilities, food hygiene, personal safety, and traffic safety. The inspection situation is reported as follows:

1. Self-inspection situation

(1) Campus security: The school is equipped with security equipment according to standards; the superiors provide the school with sufficient security personnel (7 people) ), but these security guards did not come to work, and reported to superiors many times with no results, so the school had to ask teachers to take over the posts; the school installed electronic surveillance in key parts of the campus; conscientiously implemented the system of interrogation and questioning of outsiders entering and exiting the campus, and kept records to prohibit outsiders from entering and exiting the campus. Vehicles enter the school; during important periods such as when students are going to and from school, going to gymnastics, and after class, the school arranges security guards and personnel on duty to maintain order and ensure student safety.

(2) Safety of school building facilities: Our school building was completed and put into use in August 1994. There are cracks in the walls of some functional rooms, and the doors and windows of some houses are rotten. It is difficult to repair, and there are indeed certain safety hazards. However, the school has done a lot of maintenance work, and has strengthened safety education and emergency drills for teachers and students; safety management of key areas such as classrooms, laboratories, libraries, etc. is in place; fire protection facilities and equipment are equipped according to standards and are regularly inspected and maintained; Fire escapes and safety exits are smooth; the General Affairs Office strengthens the management of electricity and fire use, and conducts inspections twice a month.

(3) Personal safety of teachers and students: The school has established a complete safety management system; safety education is carried out every week, with themes each time; the school has formulated a complete campus safety emergency plan and organizes emergency drills regularly; The school attaches great importance to the safety management of student teaching activities and collective activities; the school cooperates with the Xinzhai Town Police Station to conduct regular inspections at the campus gate and around the campus. So far, no high-risk personnel and various hidden dangers that may endanger the safety of students have been discovered; the school can promptly Investigate and resolve conflicts and disputes between students and teachers and students; the school has established a special group student support system, and carries out inspections of controlled knives no less than three times each semester; the school attaches great importance to anti-drowning safety education for students, and signs are signed at all levels Responsibility letters were issued, and relevant villages were contacted to strengthen inspection and supervision of water areas, a teacher guarantee system was established, and relevant personnel were implemented to prevent student drowning accidents.

(4) Food hygiene and safety: The school has established relevant rules and regulations; strictly controls the qualifications of canteen employees, health examinations, food procurement, storage management, processing procedures, tableware disinfection, etc.; strictly implements food sample retention system; establish a work plan for the prevention and control of infectious diseases, carry out education on the prevention of infectious diseases and implement corresponding prevention and control measures.

(5) Traffic safety: The school attaches great importance to traffic safety education for students; strictly implements school bus management responsibilities; the school strengthens the education, training and management assessment of school bus drivers and on-board caregivers, and cooperates with on-board teachers Signed a letter of responsibility; frequently inspected school bus operations; established a school bus safety emergency plan; established and improved the school vehicle management system.

2. The main safety hazards discovered:

1. The security guards sent by superiors were not on duty.

2. Some doors and windows of the school building are damaged.

3. Some fire extinguishers have insufficient pressure.

4. There is no crosswalk in front of the school gate, and speed limit signs and speed limit strips need to be installed.

5. School monitoring coverage is incomplete.

3. Rectification measures and time limits

1. This week, continue to report the problem of insufficient security to superiors, and at the same time strengthen the education, management and inspection of on-the-job teachers and teachers on duty.

2. We will start repairing houses, doors and windows this week, and at the same time strengthen emergency drills and education for all teachers and students.

3. Charge and repair all fire extinguishers with insufficient pressure before March 14. 4. On March 5, crosswalk lines will be drawn on both sides of the school entrance, and speed limit signs and speed limit strips will be installed before March 14.

5. Three more monitoring heads will be installed before March 8, bringing the total number to 16, basically covering the entire campus.