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 信用管理、記賬等工作進行不相容崗位的相互分離；在對預算進行控制當中，應該將編制預算、審批預算、執行預算、考核預算等工作進行不相容崗位的分離；其次，加強授權批準的控制。內部控制中的授權批準控制是指每個員工在處理相關業務的時候，為了對其進行更好的控制，都必須經過授權批準，通常情況下授權批準可以分為以下兩種方式：般授權批準和特殊授權批準，其中般授權批準是對在 通常業務時的條件、權利和責任的種規定，特殊授權批準是對在 例外業務時的條件、權利和責任的種規定，主要包括了授權批準的層次、范圍、程序和責任。加工企業建立批準授權體系的目的在于把發生的經營活動納入到授權批準的范圍之內，授權批準時效和層次要根據經濟活動金額的大小和要性來決定，要將責任落實到每個部門的各個員工身上。