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如何实施内部控制测评 被引量:1

How to carry into execution the internal control evaluation
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摘要 通常意义上,内部控制是指被审计单位为了保证业务活动的有效进行,保护资产的安全和完整,防止、发现和纠正错误与舞弊,保证会计资料的真实、合法及完整而制定和实施的政策与程序.如何实施内部控制测评,本文着重从以下几方面论述.
作者 罗益如
出处 《中国审计》 北大核心 2002年第7期61-62,共2页 China Audit
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