The control points are the key issue of the internal control, and the key control points mean the control joints that play an important part in the process of the operation. If these key control points are not well co...The control points are the key issue of the internal control, and the key control points mean the control joints that play an important part in the process of the operation. If these key control points are not well controlled, the process of the operation disposal will be mistaken and cannot reach the goal. However, for the confirmation of the control points, many studies only do qualitative research from the important aspect instead of quantificational research. They are devoid of a series of scientific methods. This paper advances quantificational methods to confirm the key control points from two aspects of job evaluation and mathematics model.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
文摘The control points are the key issue of the internal control, and the key control points mean the control joints that play an important part in the process of the operation. If these key control points are not well controlled, the process of the operation disposal will be mistaken and cannot reach the goal. However, for the confirmation of the control points, many studies only do qualitative research from the important aspect instead of quantificational research. They are devoid of a series of scientific methods. This paper advances quantificational methods to confirm the key control points from two aspects of job evaluation and mathematics model.
文摘Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
