Management obtains or generates and uses relevant and quality information from both internal and external sources to support the functioning of other components of internal control.信息对于组织而言,对推进内控、促进其目标实现是非常必要的。管 理层从内外部获得或生成, 并且使用相关的有质量的信息来支持内部...
1、Components of Internal Control内部控制的要素Internal control consists of five integrated components.内部控制包括五个相关关联的要素。Control Environment控制环境The control environment is the set of standards, processes, and structures that provide the basis for carrying out internal control across the ...
要素内of内部控制docxDOCX五大要素内控五要素内控要素内控5要素 ComponentsofInternalControl 部控制的要素内 Internalcontrolconsistsoffiveintegratedcomponents. 部控制包括五相关关关的要素。内个 ControlEnvironment 控制关境 Thecontrolenvironmentisthesetofstandards,processes,andstructures thatprovidethebasisforcarryingoutinte...
Monitoring Activities 监督活动 Ongoing evaluations, separate evaluations, or some combination of the two are used to ascertain whether each of the five components of internal control, including controls to effect the principles within each component, is present and functioning. Ongoing evaluations, built...
Chapter 10Section 404 Audits of Internal Control and Control RiskInternal ControlInternal ControlRisk.
Which of the following components of internal control are characterized by ongoing activities and separate evaluations?A. Information and communication. B. The control environment. C. Monitoring. D. Risk assessment. 正确答案:C 分享到: 答案解析: C is corrent. Monitoring is characterized by ongoing...
Which of the following components of internal control encompass policies and procedures that ensure that management’s directives are carried out?A. Control activities. B. Information and communication. C. Monitoring. D. The control environment. 正确答案:A 分享到: 答案解析: A is corrent. Control...
aInjury Payment 伤害付款[translate] aohhh you are close to shanghai ohhh您是紧挨上海[translate] aIn addition to these goals, coso identified five interrelated components of internal control: 正在翻译,请等待...[translate]
aThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or ...
This study examines the impact of internal control and its five components on corporate innovation using the Committee of Sponsoring Organizations (COSO) framework with a sample of Chinese firms. The impact of the internal control system as a whole, as well as the impact of the five components ...