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内部控制是由董事会、管理层和员工共同设计并实施,为财务报告的可靠性、经营效率与效果、相关法律法规的遵循性等(简称“三类目标”)提供合理保证的过程。它由相互关联的5个要素构成,即控制环境、风险评估、控制活动、信息与沟通、监督。内部控制评价方法及分析主要介绍调查表法、文字描述法、流程图法及模糊层次分析法的内容及应用。一是调查表法
Internal control is designed and implemented jointly by the board of directors, management and employees to provide a reasonable guarantee for the reliability of financial reports, operational efficiency and effectiveness, compliance with relevant laws and regulations (referred to as “three types of goals”). It consists of five interrelated components, namely the control environment, risk assessment, control activities, information and communication, supervision. The evaluation method and analysis of internal control mainly introduce the content and application of questionnaire method, text description method, flowchart method and fuzzy analytic hierarchy process. First, the questionnaire method