section404auditsofinternalcontrolandcontrolrisk(ppt37)(編輯修改稿)
2025-03-27 03:27 本頁面
【文章內(nèi)容簡介】 投保忠誠險。 Risk Assessment Control Activities Adequate Separation of Duties from from from from Proper Authorization of Transactions and Activities General authorization 一般授權 Specific authorization 特別授權 Adequate Documents and Records Adequate Documents and Records ? 利用會計科目表 (chart of accounts)可增進一致性，使不同人，能對相同的交易，按相同的方法，產(chǎn)生相同的結(jié)果。 ? 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 co
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