Internal Control Evaluation under Risk-based Audit

摘要：

Internal control is an important symbol which measure the modern enterprise management. A good internal control system can guarantee the quality of accounting information. Through the analysis of the internal control evaluation criteria, the paper pointed out that auditing environment should be considered under modern risk-based audit. Finally, the paper not only proposed the contents of the internal control system evaluation, but also proposed the comprehensive evaluation system under risk-based audit to meet the development needs of enterprises.

作者: WANG Fenghua LI Jinke

作者单位: Department of Accounting Shandong Institute of Business and Technology Yantai, China Department of Management Science and Engineering Shandong Institute of Business and Technology Yanta

会议类型: 国际会议

会议名称: International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)

会议地点: 武汉

会议语种:英文

页码: 1-3

在线出版日期: 2011-08-12（万方平台首次上网日期，不代表论文的发表时间）