internalcontrolandcontrolrisk(英文版)-在線瀏覽
2025-04-29 23:13本頁面
【正文】 ls of Auditing 1/e, Arens/Elder/Beasley Effect of Information Technology on Internal Control Information Technology IT can improve the effectiveness and efficiency of internal controls. IT also enhances the timeliness and accuracy of information. 9 12 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 3 Explain the five ponents of internal control. 9 14 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley The Control Environment Integrity and ethical values Commitment to petence Board of directors or audit mittee participation Management’s philosophy and operating style 9 16 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Risk Assessment Identify factors affecting risk. Assess significance of risks and likelihood of occurrence. Determine actions necessary to manage risk. 9 18 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Adequate Separation of Duties Custody of assets Accounting Authorization of transactions The custody of related assets Operational responsibility Recordkeeping responsibility IT Duties User departments 9 20 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Adequate Documents and Records Prenumbered consecutively Prepared at the time of transaction Designed for multiple uses Constructed to encourage correct preparation Simple enough to ensure understanding 9 22 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Independent Checks on Performance 9 24 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Monitoring Management’s ongoing and periodic assessment of the quality of internal control performance … to determine whether controls are operating as intended and modified when needed. 9 26 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Understanding Internal Control and Assessing Control Risk Obtain Unders
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