Question 1: Which discipline of accounting does internal control belong to? Internal control does not belong to accounting discipline, but belongs to management discipline. Internal control mainly includes incompatible separation of duties, accounting supervision, double check, property inspection and inventory.

Internal control covers a wide range, so it is impossible to study accounting comprehensively and let accountants master it.

It is equivalent to the floating of human resources in accounting discipline, but it is related to accounting.

For reference.

Question 2: What are the major categories of enterprise internal control engineering? What are the main categories of civil servants? Hello, Chinese public education is at your service.

2 1. electronic information and its automation: electronic information (engineering) science (technology), microelectronics (technology), electronic engineering (technology), electronic technology and management, applied electronic technology, electronic application, electronic and information technology, instruments and meters, integrated circuit design and integration system, photoelectric technology (information engineering), optical information science (technology). Vacuum electronic technology, wireless (electrical) technology, communication engineering, information display, information physical engineering, information countermeasure technology, electronic audio-visual technology, graphic information technology, biomedical engineering, medical informatics (engineering), medical equipment engineering, medical imaging engineering, prosthetic orthopedic engineering, bioinformatics technology, lightning protection science and technology, digital media technology, building electrical and intelligent technology, building intelligent engineering technology, electromechanical integration technology, Production process automation technology, industrial network technology, detection technology and application, physical and chemical detection and quality inspection technology, hydraulic and pneumatic technology, electronic measurement technology and instruments, electronic science and technology, digital media art, microelectronics, electronic equipment and operation management, communication network (system), (mobile) communication technology, program-controlled exchange technology, automotive electronics technology, (electronic) instruments and meters, radio and television network technology, cable television engineering technology.

22. Machinery: mechanical design, mechanical manufacturing, mechanical engineering, mechanical equipment, precision machinery, industrial engineering, mechanical automation, automation equipment, manufacturing engineering (technology), mechanical maintenance and testing technology, electromechanical technology, material forming and control engineering, manufacturing automation and measurement and control technology, numerical control technology (equipment), mold design and manufacturing, toy design and manufacturing, material forming and control technology, welding technology and technology. Computer aided design and manufacturing, operation or maintenance of various electromechanical or power equipment, (electronic) instruments, medical instruments and other professional instruments and equipment, various automobile (vehicle) manufacturing (assembly) and maintenance (testing or application) technology, automobile modification (finalization) technology, refrigeration and refrigeration technology, vehicle engineering and other majors.

23. Public security: criminology, criminal psychology, investigation, criminal (scientific) technology, technical investigation, economic investigation, police command and tactics, drug control, economic crime investigation, information network security supervision, public security information technology, public security information science, criminal intelligence information, public security audio-visual technology, public security imaging technology, and forensic medicine. Entry-exit management, fire management (command), fire exploration, science and technology defense, safety prevention engineering (technology), public security (security) defense, domestic security, public security management, police management, nuclear, chemical and biological fire protection, pre-trial (case trial), trace inspection, document inspection, material evidence technology, law and chemistry, public security (management)

24. Judicial prison management: criminology, prison science, prison management, criminal execution, reeducation through labor management, criminal education, correction education, criminal psychological correction, drug-related personnel correction, judicial management and other majors.

25. Pedagogy: pedagogy (science), ideological and political education, science education, primary education, preschool education, (modern) educational technology (science), education management, vocational and technical education management, special education, speech and audiology, chemistry education and other disciplines.

26. Psychology: psychology, applied psychology (including the direction of clinical psychology, etc. ), criminal psychology, social psychology, psychological counseling and other majors.

27. Sports: sports education, sports training, sports management (service), sports human science, sports biomechanics, sports bioscience, social sports, police sports, leisure sports, competitive sports, national traditional sports, sports rehabilitation and health, sports health rehabilitation, martial arts and other majors.

28. Art category: (professional conditions can be set according to sub-categories)

A Music category: musicology, composition, (music) conductor, music performance, national music, symphony, vocal music, opera, drama and opera music, musical, piano, orchestral music, various musical instruments, modern instrumental percussion, music technology and art, music education, music engineering and other majors.

B Art category: art, painting, Chinese painting, oil painting, drama and film art design, sculpture, calligraphy, drama and film art design, animation, puppet performance and production.

C film and television broadcasting subcategory >>

Question 3: What major can study enterprise internal control? 10. Business administration majors involve this knowledge, and accounting-related majors also introduce enterprise financial internal control.

Question 4: What kind of major is internal control? Is to improve the efficiency of enterprise financial management system. Certificate is an international internal control engineer. Just found it.

Question 5: What is the employment direction of enterprise internal control engineering specialty? Enterprise internal control is based on professional management system, aiming at risk prevention and effective supervision. By establishing a process control system in an all-round way, the key control points are described, and the management norms of production and operation business processes are intuitively expressed in the form of processes. In recent years, China has paid more and more attention to internal control, and has more explicit requirements for listed companies. At the same time, the state has formulated the basic norms of enterprise internal control and related supporting guidelines, and enforced them, but there are few talents in this field. Many enterprises can only ask intermediaries to build internal control and accept inspection, which is not conducive to the continuous strengthening of internal control, so the demand for talents in this area is also growing. Therefore, there are great employment opportunities in regulatory departments, intermediaries and enterprises, which should have good employment prospects.

Question 6: The objectives of internal control include (1) multiple options, including A B C.

In June, 20001year, the Ministry of Finance issued "Internal Accounting Control in Enterprises-Basic Norms", which divided the objectives of internal control into five aspects, including ensuring the realization of the original business objectives, preventing the discovery and correction of fraudulent errors, ensuring property safety, ensuring the authenticity and integrity of accounting materials, ensuring the implementation of various laws, regulations and internal control systems, and also emphasizing the establishment of risk control systems, strengthening risk management, and ensuring various business activities of the unit.

If I can help you, please remember to adopt it, O(∩_∩)O Thank you.

Question 7: What are the points in internal control that need professional judgment? Audit professional judgment refers to the auditor's estimation, judgment or choice of audit matters and his own behavior through identification and comparison according to his own professional knowledge and experience. Audit professional judgment is a form of thinking, which is greatly influenced by subjective factors, and its quality largely depends on the quality of auditors themselves, that is, their professional judgment ability. With the increasingly complex economic environment and the expanding audit risk, if auditors want to keep a clear head, grasp the essence and make objective judgments in the face of complex economic phenomena, they must truly realize the change from the simple concept of "audit procedure execution" to the concept of "audit risk control in place" in the audit business, and control the audit risk to a minimum. As one of the core competencies that national auditors should possess, professional judgment comprehensively reflects auditors' experience accumulation, knowledge composition and thinking sensitivity. It is an indispensable part of audit ability, and it is always in the center of cultivating auditors' comprehensive quality and improving their ability and level.

First, the connotation of auditors' professional judgment

The basic characteristics of audit subject are independence and authority, among which independence is the soul and essence of audit. The independence of the audit subject requires auditors to form audit opinions completely objectively and fairly in the audit work such as checking business, identifying relevant materials, forming audit conclusions and putting forward audit opinions, without prejudice and interference from others and individuals. Auditors with good professional judgment can quickly obtain strong evidence, objectively predict the possibility of major problems and effectively achieve audit objectives. Therefore, the key link to ensure the objectivity and fairness of audit is the auditor's professional judgment.

Professional judgment is the auditor's advanced cognitive ability to select, identify, choose and synthesize certain financial revenue and expenditure and economic activities of the audited entity, and it is the core ability of the auditor. It acts on many stages of audit activities, including planning, testing, obtaining evidence and writing audit reports. It is embodied in three aspects: 1. Professional judgment is a kind of ability to distinguish between true and false. In the process of auditing, auditors always consciously or unconsciously use the implicit experience in their minds to think about and examine the financial activities of the audited units. Some judgments and choices reflect their way of thinking. This way of thinking of judging, examining and choosing is inseparable from the professional quality and comprehensive ability of an auditor. Kant said that criticism is useful as far as judgment is concerned. Therefore, audit professional judgment is a critical ability to examine the horizon, give up the root to the end, grasp the auditor's own recognition ability, connect concrete intellectuality with abstract rationality, and express the critical ability of purposeful thinking. 2. Professional judgment is a comprehensive ability of self-selection and reconstruction. Auditors have a series of psychological activities in the audit, and always make a reconstructed answer to some phenomena and problems by judging right and wrong and distinguishing true from false. It combines the clues in statements, account books and vouchers into a related and critical overall cognition, which is an ability to think rationally about the audited object. 3. Professional judgment is an intellectual resource. Professional judgment comes from audit knowledge and experience, but it is not only the repetition of experience, but the rational sublimation and transcendence of audit knowledge and experience. Auditors have the potential of professional judgment, and this intellectual resource can be developed.

Second, the influencing factors of audit professional judgment

(1) Subjective factors. Refers to the auditor's own factors that may affect judgment. Mainly includes: 1. Knowledge and experience. The knowledge that auditors should have generally includes three levels: comprehensive economic knowledge, general audit knowledge and knowledge related to specific judgment tasks. Good audit professional judgment requires that auditors should have a reasonable knowledge structure and a wide range of knowledge, be proficient in the profession and have a certain breadth, and be familiar with the actual situation of the audited unit. Experience can form knowledge related to specific judgment tasks, so that auditors can solve the same problems faster and better when they encounter them. 2. Demand and motivation. It is the internal driving force for auditors to make professional judgments. As human beings, auditors also have some human needs, including economic interests and the pursuit of professional status. Some needs are often met by administrators, which makes it difficult for auditors to remain objective and neutral in the face of various conflicts of interest. Motivation will also be influenced by people's values, but auditors with noble professional ethics and value orientation will exclude interest interference. In addition, motivation will be influenced by other external factors, such as ... >; & gt

Question 8: Who are the professionals in enterprise internal control? Of course, it is an "international registered internal controller" (registered internal controller)!

ICI China is the only strategic partner and distributor authorized by ICI Research Institute in China, and enjoys the exclusive right to use ICI China's exclusive trademark when operating in the geographical area of China.

ICI China's vision is to promote and strengthen the internal control specialty in China.

ICI China's aim is to help enterprises establish and improve the internal control system and improve the ability of internal control professionals.

The core concept of ICI China IV I is: innovation, integration, popularization and promotion. ICI China is committed to transforming the world-class internal control and corporate governance products developed by ICI based on Sarbanes-Oxley Act and COSO internal control framework, including professional evaluation technologies and solutions such as control design guidelines, document management methods and quantitative evaluation tools. Combined with the actual situation in China, it provides a reference system for China enterprises to build internal control system framework, standards and guidelines, helps enterprises to develop internal control system based on information technology environment, reduces the cost of internal control compliance, improves core competitiveness, and makes the internal control management and corporate governance of customer enterprises move towards the road of rapid, steady and sustainable development.

The international registered internal controller qualification certification project is a professional education project promoted by ICI worldwide. The qualification certification program has established the initial qualification certification standards for global internal control professionals, and put forward the requirements for continuously improving their professional capabilities. ICI China provides suitable teaching materials and skills training system for training and bringing up registered internal control personnel in China, provides intellectual support for training high-quality internal control professionals, and promotes the integrated development of China's internal control practice and international best practices.

Source: Internal control network

Question 9: What is the professional category of civil servant accounting? I study accounting. I'm sure it's management. Please fill it out.

Question 10: What is the inevitable relationship between the professional skills of employees and the internal control of enterprises? 1. The most important thing in an enterprise's internal control system is the ability to control the business risks of the enterprise, and the professional skills of employees are also the guarantee to realize internal control. A good system, without the support of employees' skills, may not really work.

2. The management of any enterprise depends on people, and the quality and execution of employees will affect the implementation of the system.

3. The internal control of enterprises is mainly based on financial internal control. Therefore, not only financial personnel are required to have a high level of management, but also all employees need to know the professional knowledge of finance, so as to finally achieve good implementation results.