7.Assess the appropriate responses to auditors'recommendations 8Justify the need for reports on intemal controls to shareholders 9.Discuss the typical contentsof a report on intemal control and audit 10.Assess how internal controls underpin and provide information for reliable financial reporting (二)教学内容 1.主要内容 Definitions of internal control,Obiectives of intemal control,Elements of internal control Categories of control Control procedures,Controls over financial Reporting,Information,Reviewing internal controls,Audit committees,Intemal audit 2.基本概念与知识点 Internal control,COSO internal control framework,Administrative and accounting controls Prevent,detect.correct and direct controls Discretionary and non-discretionary controls Voluntary and mandated controls General and application controls Financial and non-financial controls Types of information 3.问题与应用 Limitations of intemal controls,Advantages and disadvantages of COSO. Qualities of good information,Advantages and disadvantages of Audit committees, Role of internal audit (三)思考和实践 1.Evaluate the importance of effective interal controls to different stakeholder groups for a large retail organisation such as M&S(a UK-based retailer of clothes and food http://www.marksandspencer.com/). 2.Who should be on the audit committee? 3.why the review and audit of control systems is important for a organisation? (四)教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、案例分析和课堂讨论等教学方法。 将学生分成小组，分组课堂讨论案例论，讨论完毕小组在课堂上展示讨论的结果7.Assess the appropriate responses to auditors' recommendations 8.Justify the need for reports on internal controls to shareholders 9.Discuss the typical contents of a report on internal control and audit 10.Assess how internal controls underpin and provide information for reliable financial reporting （二）教学内容 1.主要内容 Definitions of internal control ，Obiectives of internal control，Elements of internal control ，Categories of control ，Control procedures ，Controls over financial Reporting，Information，Reviewing internal controls，Audit committees，Internal audit 2.基本概念与知识点 Internal control ， COSO internal control framework, Administrative and accounting controls Prevent, detect, correct and direct controls Discretionary and non-discretionary controls Voluntary and mandated controls General and application controls Financial and non-financial controls Types of information 3.问题与应用 Limitations of internal controls, Advantages and disadvantages of COSO, Qualities of good information, Advantages and disadvantages of Audit committees, Role of internal audit （三）思考和实践 1.Evaluate the importance of effective internal controls to different stakeholder groups for a large retail organisation such as M&S (a UK-based retailer of clothes and food http://www.marksandspencer.com/). 2.Who should be on the audit committee? 3.why the review and audit of control systems is important for a organisation? （四）教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、案例分析和课堂讨论等教学方法。 将学生分成小组，分组课堂讨论案例论，讨论完毕小组在课堂上展示讨论的结果