section404auditsofinternalcontrolandcontrolrisk(ppt37)-文庫吧在線文庫
【正文】 ve ponents of internal control. Five Components of Internal Control Control environment The Control Environment 1. 正直與道德觀念 → 操守及價值觀 管理當(dāng)局應(yīng)建立行為道德準(zhǔn)則，且高階管理人員應(yīng)以身作則，以造就良好的控制環(huán)境。 ? 避免分類錯誤 Physical Control over Assets and Records Independent Checks on Performance Information and Communication Monitoring Learning Objective 4 Explain methods used to obtain an understanding of internal control. Understanding Internal Control and Assessing Control Risk Obtain understanding of internal control: Design and operation Assess control risk Test controls Decide planned detection risk and substantive tests Reasons for Sufficiently Understanding Internal Control Procedures to Determine Design and Placement – Update
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