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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索引号：2210-1财务报表截止日/期间：2014/12/31复核：日期：被审计单位：辛北尔康普（无锡）机器制造有限公司.项 目：了解被审计单位整体层面内部控制编制： Cathy日期：2015.1,21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 compon
2、ent 内部控制模块Documentation of understanding and evaluation of component 了解和评估部分的文件Conclusion / implications on audit approach 结论/影响审计方法(i) Control environment控制环境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 立的控股公司的政策和程序。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 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。c）该公司是既定的正确布局经营政策和书面的行为守则。
3、我们已经通过公司网络看 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 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。结论：根据我们的评估，我们发现控制环境是有效的，并得到 实施。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，采购及工 资）为我们的审计或计划的实质性审计程序作依赖。Internal control componentDocumentation of understanding and evaluation of componentConclusio
4、n / implications on audit approach(ii) Managements 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 review purpose.月度报告每月报送到总公司，总公司会对报表进行审核。i
5、i) Monthly report will be prepared by Finance Department for Board of Director meeting. Variance analysis will be carried out by Finance Manager which include 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 Reco
6、nciliation prepared by Account Executives and 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: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, managementrisk assessment process has been designed effectively and 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 component 内部控制模块Documentation of understanding and evaluation of component 了解和评估部分的文件Conclusion / implications
8、on audit approach 结论/影响审计方法并实施。Based on this assessment, 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
9、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性审计程序作依赖。Internal control component 内部控制模块Documentation of understanding and evaluation of component 理解文件和评估部分Conclusion / implications on audit approach(iii) Information and communication controls信息和通信控制The Company using Kingdee as their primary syst
10、em for operation and financial activities. The System is being maintained by IT Department which back up the 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, Payrol and fixed asset are managed by Kingdee system. Furth
11、ermore, IT Department grant access right to staff based on its position, level 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 communica
12、tions, policy manuals, inspected by us, are in place to ensureConclusion: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,
13、 information 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 component 内部
14、控制模块Documentation of understanding and evaluation of component 了解和评估部分的文件Conclusion / implications on audit approach 结论/影响审计方法that employees are informed of their responsibilities. Likewise, monthly management meetings serve as an open communication channel and any management decision will be convey
15、ed to all employees by the respective department heads.关于通信、政策手册，由我们检查到位，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。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，米购和存货）为我 们的审计或计划的实质性审计程序提供依赖。Internal control comp
16、onent 内部控制模块Documentation of understanding and evaluation of component 理解文件和评估部分Conclusion / implications on audit approach(iv) Monitoring of controls控制的监控Ongoing monitoring activities consists of:正在进行的监控活动包括：Meeting with various department heads were carried out on monthly basis. During such meeting, managemen
