| 试析内部控制评价及其目标实现 |
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| 引用本文： | 丁晓虹.试析内部控制评价及其目标实现[J].江苏广播电视大学学报,2006,17(5):74-76. |
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| 作者姓名： | 丁晓虹 |
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| 作者单位： | 南京财经大学,江苏,南京,210064 |
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| 摘 要： | 内部控制评价是审计实践不断发展并与内部控制逐步融合产生的。传统的内部控制理论下的评价目标是制度的健全和执行的有效性,而现行的理论和实践则拓展到对风险的评价控制。实现内部控制评价目标的方法在于对流程图法、调查问卷法和测试法等的综合运用。内部控制评价目标理论的变迁为防范风险,促进企业的可持续发展提供了保障。
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| 关 键 词： | 内部控制 评价 目标 风险 |
| 文章编号： | 1008-4207(2006)05-0074-03 |
| 收稿时间： | 07 14 2006 12:00AM |
| 修稿时间： | 2006年7月14日 |
Analysis on the Evaluation of Inner Control and the Realization of its Objectives |
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| DING Xiao-hong.Analysis on the Evaluation of Inner Control and the Realization of its Objectives[J].Journal of Jiangsu Radio & Television University,2006,17(5):74-76. |
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| Authors: | DING Xiao-hong |
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| Institution: | Nanjing University of Finance and Economics, Nanjing 210064, Jiangsu, China |
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| Abstract: | Inner management evaluation is pruduced with the progress of audit practice and inner management.Traditional objective for inner management is to keep the soundness of system and the effectiveness of its implement.Current theory and practice extends to the control and evaluation of risks.Methods such as flow chart and questionnaire can be used to achieve the objectives of inner control evaluation.The variance of the theory ensures a lower risk level as well as enterprise's sustainable development. |
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| Keywords: | inner control evaluation objective risk |
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