正在加载图片...
Understanding Internal ControlPayroll and Personnel cycle Adequate separation of duties Proper Authorization Adequate documents and records Physical control over Assets and records Independent checks on performance Arens, Loebbecke, Auditing, 8/E 2000 Prentice Hall. InArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Understanding Internal ControlPayroll and Personnel Cycle • Adequate Separation of Duties • Proper Authorization • Adequate Documents and Records • Physical Control Over Assets and Records • Independent Checks on Performance
<<向上翻页向下翻页>>
©2008-现在 cucdc.com 高等教育资讯网 版权所有