Traditional Culture Encyclopedia - Photography major - What are the evaluation principles of news photography?
What are the evaluation principles of news photography?
According to the requirements of evaluation guidelines, internal control evaluation should follow the following three principles:
Principle of comprehensiveness.
The evaluation work should include the design and operation of internal control, covering all kinds of business and matters of its subordinate units.
2. The principle of materiality.
The evaluation work should focus on important business units, major business matters and high-risk areas on the basis of comprehensive evaluation.
3. The principle of objectivity.
Evaluation should accurately reveal the risk status of operation and management, and truthfully reflect the effectiveness of internal control design and operation.
Second, the content of internal control evaluation
The guidelines for internal control evaluation require a comprehensive evaluation of the effectiveness of internal control around internal environment, risk assessment, control activities, information and communication, internal supervision and other factors, according to the basic principles of internal control, internal control evaluation guidelines and internal control system, including the effectiveness of internal control in financial reporting and the effectiveness of internal control in non-financial reporting.
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