发布时间 : 星期三 文章财务报表分析与风险防范 - 图文更新完毕开始阅读2dfbefd14793daef5ef7ba0d4a7302768e996f22
Checklist of internal control
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1. Reliable personnel with clear responsibilities可靠的职员和明确的责任2. Separation of duties职责分离3. Proper authorization适当的授权4. Adequate documents合适的文档5. Proper procedures适当的程序6. Physical safeguards财产保管?
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7. Bonding, vacations, and rotation of duties投保、休假、职责轮换8.independent check稽核检查9. Cost-benefit analysis成本效益分析