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论内部审计师对舞弊的防范和检查 被引量:1

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摘要 建立有效的控制系统主要是管理层的责任,但专业熟练性要求内部审计师协助预防舞弊。内部审计师有责任通过评价内部控制系统的有效性揭露业务经营部门存在的风险,协助管理层预防舞弊。内部审计师在审查和评价内部控制时,应当分析寻找舞弊的线索、发现舞弊的迹象以协助组织预防舞弊。
作者 张惠琴
出处 《商业经济》 2011年第22期101-101,106,共2页 Business & Economy
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