企业内控与全面预算管理.ppt

* * * * * * * * 属预防性控制，由不同人员或职能部门在履行各自职责的过程中实施 高级管理层应让员工理解其各自的控制责任 * * * 计算机系统的运用越来越广泛，业务/财务数据处理计算机化 计算机数据的完整性/可靠性/准确性/集成性直接影响管理层决策 * * 302 条款的最终条例：Certification of Disclosure in Companies‘ Quarterly and Annual Reports （公司季报及年报披露保证书） 404条款的最终条例：Management‘s Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports （管理层对于与财务报告相关内部控制和交易法中要求的定期报告证明的报告） * 相关最终条例生效日: 2002年8月29日 CERTIFICATIONS* I, [identify the certifying individual], certify that: 1.????? I have reviewed this [specify report] of [identify small business issuer]; Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with res?Π?(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation?Π?(d) Disclosed in this report any change in the small business issuers internal control over financial reporting that occurred during the small business issuers most recent fiscal quarter (the small business issuers fourth fiscal quarter in the case of a?Π禐The small business issuers other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuers auditors and the audit committee of the small business issuers board of directors (or persons performing the equivalent functions): (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuers ability to record, process, summarize and report fi?Π弘_______________________ [Signature] [Title] ? 9