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浅析做好内部控制评价的三大关键点

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摘要 本文根据萨班斯法案和COSO报告,结合实际工作经验,提出了把控内部控制评价的三大关键点,分别是:评价内部控制体系的设计;考察内部控制措施是否执行及评价内部控制执行的有效性。本文以A公司发放临时工工资业务为例,就如何在实际运作中把控内部控制评价关键点做出了详细说明。
作者 钱艳芳
出处 《管理观察》 2016年第22期12-15,共4页 Management Observer
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