论文部分内容阅读
分析了内部控制制度调查表方法在实际使用中的问题,并指出调查表的缺陷在于评价不准确 .然后重点讨论两种改进的模糊评审方法,以提高内部控制制度评审的准确度.,This paper analyses the difficulties for the questionnaire method of intal co ntrol system to be used in practice.In the writer’s opinion,the shortcoming of t he investigating table lies in incorrect evaluation of ICS which is difficult to make.The writer puts forward two methods of fuzzy evaluation and auditing for i mproving the auditing results.