Study on the Evaluation of Internal Control
The evaluation of internal control is an important step in business management for managers and the study and evaluation of internal control have become a key part in audit pract ice. This thesis starts from the examples of the evaluation of internal control of a company, puts forward its flexible rules, holds that the efficiency of internal control lies in the profession judgment of evaluators (usually auditors or other supervisors), which, however, is developed not from internal control but from subjective cultivation, constructs several examples of internal control and finally comes to the conclusion that the efficiency of internal control is a process revealed by evaluators professional abilities based on the flexible rules.
internal control evaluation flezible rules professional judgment
Zhang Youtang Yan Yinquan
School of Management, Wuhan University of Technology, Wuhan, P.R.China, 430070
国际会议
4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)
武汉
英文
1317-1320
2009-08-22（万方平台首次上网日期，不代表论文的发表时间）