会计信息系统审计中内部控制评价的步骤

The Steps of Inner Control Assessment in Accounting Information Systems Audit

会计信息系统审计在我国还处于起步阶段,充分认识会计信息系统内部控制,按部就班地做好内部控制评价工作,对有效开展审计工作具有重要的现实意义。本文从实务操作角度,分七个步骤,探讨了如何评价会计信息系统内部控制。

Accounting Information Systems Audit and Control is still at an early stage in China. It has great practical significance for the effective audit by fully understanding of accounting information system inner control and taking inner control evaluation step by step. The paper explored how to evaluate accounting information system inner control dividing into seven steps from the view of practical operational point.