企业内部控制规范在建项目

RiskControlMatrixCompany：Branch:Process:ConstructionProjectsIndex：CA-1ProcessNo.RiskPriority1.1-InitiationofConstructionProjectsR1未建立健全工程管理制度，可能造成工程项目管理流程操作与职责权限规范不明确，导致舞弊发生或影响工程项目管理的效果、效率。Nosoundconstructionprojectmanagementsystemestablishedthustheoperation,responsibilityandauthorityofthemanagementprocessmaynotbeclearlyspecified,leadingtoafraudorimpactontheeffectsandefficiencyofthemanagement.MediumR2立项缺乏可行性研究或者可行性研究流于形式，决策不当，盲目上马，可能导致难以实现预期效益或项目失败。Lackoffeasibilitystudyorasuperficialone.Animproperdecisionorblindlaunchmaymakeithardtoreachexpectedeffectsormaketheprojectfail.MediumR4工程项目未按规定的权限和程序进行评审与决策，可能导致工程项目决策失误，造成资产损失或资源浪费。Proofandevaluationordecisionoftheconstrctionprojectmaynotbeimplementedaccordingtotheprescribedauthorityandprocedures.Projectdecisionmaycomeoutanerrorandleadtoassetlossorresourcewaste.MediumR3工程项目在未满足法律法规要求的施工条件下提前开工，可能导致项目质量与安全存在隐患，或因监管处罚遭受经济损失。Constructionprojectmaybelaunchedbeforeschedulewhenconstructionconditionsdoesnotmeetthelegalrequirements.Qualityandsaftyoftheprojectsarenotsecuredandmayleadtoeconomiclossfromsupervisionpenalty.Medium1.2-ProjectDesignR4工程项目概预算编制或审核不当，可能造成工程项目建造成本的增加。Constructionprojectbudgetsarenotproperlyestimatedorautorized,andmaycauseaconstructioncostincrease.HighR5初步设计存在疏漏或深度不够，未进行多方案比选，可能造成投资概算偏高，并导致工程施工组织不周密、质量存在隐患或投产后运行成本过高。Preliminarydesignshaveomissionsorinadequatedepth,andnoschemecomparisionsarecarriedout.Projectbudgetmaynotbeeconomicandmaycauseconstrctionorganizationnotthorough,qualitynotsecuredoropeartioncosttoohigh.MediumR6施工图设计未能满足设计要求或施工图设计质量不符合国家和行业规定，可能导致技术方案未得到有效落实，影响工程质量，或造成工程变更，发生重大经济损失。Designofconstrctionblueprintdoesnotmeetdesignrequirementsornationalandindustryquaitlystandard.Technicalsolutionsarenoteffectivlyimplementedandconstructionqualityareinfluenced.Theremaybeconstructionvariationandenormouseconomicalloss.MediumR7设计变更缺乏有效审核，可能导致项目的实施不符合项目初衷，或导致项目成本的增加。Variationofdesignarenotproperlyverified.Implementationoftheprojectmaydeviatefromtheoriginalintentionoftheproject,ormaycausehigherprojectcost.Medium1.3-ProjectTendingandSigningContractR8项目招标暗箱操作，存在商业贿赂，可能导致中标人实质上难以承担工程项目、中标价格失实及相关人员涉案。Blackcaseworkorbusinessbriberymayexistinprojectbidding.Thbidwinnermaybeactuallyunqualifiedfortheproject,thebidpricemaybeunrealistic,andrelatedpersonnelmaybeinvolvedinthecase.HighR9合同未经过适当人员的审批或会签，可能导致企业合法权益受到侵害。Contractsarenotproperevaluatedorapproved,legalrightsandinterestsoftheenterprisemaybeviolated.High1.4-ProjectConstructionR10工程项目若不能按照既定计划有效实施，将可能导致工程项目质量得不到保证，以及建造成本的增加。Constructionprojectarenoteffectivelyimplementedaccordingtoprescribedschedule,projectqualitymaynotbesecuredandmaycausehigherconstructioncost.MediumR11工程项目监理不到位，可能导致工程存在安全与质量隐患，并影响工程进度。Constructionprojectsupervisionarenotqualified,safetyandqualityoftheconstructionarenotsecuredandprojectprogressmaybedelayed.LowR13工程变更未经严格审批，造成随意频繁变更，可能导致费用超支、工期延误或工程项目无法满足设计要求。Projectvariationarenotcloselymointored.Frequentorunconsentedvariationmaycausebudgetoverspent,progressdelayedordesignrequirementnotmeet.Medium1.5-ConstructionmateriasmanagementR14工程物资用量计划不合理导致采购不能满足工程物资用量。采购的工程物资质量不合格导致工程项目出现质量问题。Constructionmaterialsprocurementbudgetisunreasonabletomeettheconstructionrequirements.Materialprocuredfortheprojectmaycausequalityproblems.Low1.6-ProjectPaymentR15工程项目未按照合同约定及时支付价款，可能导致违约赔偿增加工程造价。Paymentscheduleoftheconstructionprojectstipulatedinthecontractarenotfollowed,causingviolationcompensationandahigherconstructioncost.MediumR16工程价款支付未经适当权限人员的审核审批，可能导致价款支付不准确或涉嫌舞弊，导致资产损失。High1.7-ProjectInspectionandAcceptanceR17项目完工后未及时组织验收或竣工验收不规范，质量把关不严，可能导致工程存在重大质量隐患，影响工程及时投产发挥效益。Projectinspectionandacceptancearenotimplementedpromptlyorstandardizedly.Notstrictqualitycontrolmaycauseseverequalityriskanddelayputtingtheconstrctionintoproduction.HighR18资产验收未及时办理交付使用手续或入账金额错误，导致资产折旧计提不准确对财务报表相关科目的影响。Inspectionandacceptancearenotprompltyinitiated,theprojectmayberecorededwithincorrectamount.Depreciationoffixedassetsandotherrelatedfinancialstatementaccountsmaybeimpacted.MediumR19工程项目档案缺乏统一、有序的管理，可能导致项目档案遗失或毁损。Documentsandmaterialsofconstructionprojectsarenotcentrallymanagedorinorder,projectfilesmaybelostordamaged.Low1.8-Post-completionprojectevaluationR20工程项目未建立健全后评估机制，可能造成项目质量缺乏适当评估，难以指导日后工程项目开展。Post-completionprojectevaluationsystemisnotestablished.Projectqualitymaynotbeproperlyevaluatedanditcomeshardtoinstructfutureprojectsimplementation.LowControlObjectiveControlNo.Article4Anenterpriseshallestablishandenhanceaconstructionprojectmanagementsystem,performacomprehensiveassessmentofpotentialrisks,andstandardiseproceduresrelatingto,amongothers,initiationofconstructionprojects,tenderingprocess,costestimations,andtheinspectionandacceptanceofcompletedprojects.Responsibilitiesandthelevelofauthorityshallheclearlydefinedforrelevantdepartmentsandpostsinvolvedinconstructionprojects.Propersegregationofdutiesshallberequiredforfeasibilitystudiesanddecisionmaking,budgetestimatepreparationandapproval;projectexecutionandpaymentofconstructioncosts;andfinalaccountingandauditofprojectsuponcompletion.Theconstructionprocessshallhecloselymonitored