The resulting control environment has a pervasive impact on the overall system of internal control. 控制环境是一套标准、 流程和结构,能够为内部控制的实施提供基础。 董事会和高级管理层为内部控制的重要性 (包括期待的行为准则) 提 供高层定调(the tone at the top)。组织各个层级的管理活动强化了 这种...
The resulting control environment has a pervasive impact on the overall system of internal control.控制环境是一套标准、 流程和结构,能够为内部控制的实施提供基础。 董事会和高级管理层为内部控制的重要性 (包括期待的行为准则) 提 供高层定调 (the tone at the top )。组织各个层级的管理活动强化了 这种...
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...
the organizationalstructureandassignmentofauthorityandresponsibility;the processforattracting,developing,andretainingcompetentindividuals;and therigoraroundperformancemeasures,incentives,andrewardstodrive accountabilityforperformance.Theresultingcontrolenvironmenthasa pervasiveimpactontheoverallsystemofinternalcontrol. 控制关境是...
Chapter 10Section 404 Audits of Internal Control and Control RiskInternal ControlInternal ControlRisk.
The subject of research in this paper is control activities and monitoring as components of the internal control system in manufacturing companies in the Republic of Serbia. The aim of this paper is to determine not only interdependence of control activities and monitoring, but also...
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...
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...
Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to p 选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 在任何组织中的内部控制方面的概念是如此重要,因此,了解内部控制...
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 ...