7-3internal control audit - Internal control audit 1 h...

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Internal control audit
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the concept of internal control audit 1 h Theory of internal control audit Internal control auditing is a kind of business types of internal audit. Internal auditors make a conformity test or a substantive test according to national, industrial, and enterprises’ relevant policies and regulations and systems , regarding internal control system of enterprises’ related aspects as the target. Internal auditors make the evaluation completeness, reasonableness and effectiveness of the internal control system according to the test result .
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I the content of internal control audit Enterprises’ internal control concerned three levels: Control of entity-level; Control of activity- level ; Control of information system level.
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I basic procedures of internal control auditing 1, obtain activity management flow chart and process control description ,control system, procedures document and other relevant documents of the auditee . 2, review relevant information provided by
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This note was uploaded on 06/13/2011 for the course ACCOUNTING 1204 taught by Professor Chang during the Summer '11 term at Nanjing University.

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7-3internal control audit - Internal control audit 1 h...

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