搜索
Session386-10-62756256lywang@gsm.pku.edu.cn2WhyInternalControl?•?––IPO•?•?•?3CONTENTS0COSO1IC2344COSO---•ControlEnvironment•RiskAssessment•ControlActivities•InformationAndCommunication•Monitoring5ControlEnvironment•••/•/•••6RiskAssessment•––•––•7ControlActivities•––•–––•8InformationAndCommunication••9Monitoring•/••10•2004“”IC1343•99•——1112131•COSO•14-IC••••15IC••••••••16IC••••••/•17IC•••••••/182•••••19COSOvs.COSOICICIC203•••••21•••––22•••23•••24•••“”“”25••IC•IC264•InternalControlQuestionnaire•InternalControlFlow-chart•Narrative27•ICICQICICQ••28•–•––29•––––•301••31323334•••35---/36YESNOHK/YESNO//37•/•••382•••39••¾¾401341134226RiskControlActivities1122123.4326RiskControlActivities12.334.4426RiskControlActivities12434...4526RiskControlActivities512364.4626RiskControlActivities1289l.74726RiskControlActivities101112.13.481324567(1).CO1.1ControlActivities2ControlActivities(12)CO12.1.ControlEnvironmentAC02Line06,13AC03Line41-4549134(1).X2XXXXX(12).XXMICR5013291011(MU/D/W/M/Q/A/O)(P/D).DPDP511(M/A/C)AExcel-;;AJDEJDE+12135211617(Y/N)XY,XXY,.JDE,53•••