Internal Control and Control Risk(英文版)(ppt 43页)
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Internal Control and Control Risk(英文版)内容提要：
The Control Environment：
Integrity and ethical values
Commitment to competence
Board of directors or audit committee participation
Management’s philosophy and operating style
Independent Checks on Performance：
The need for independent checks
arise because internal control tends
to change over time unless there is
a mechanism for frequent review.
Learning Objective：
Assess control risk by linking
strengths and weaknesses of
internal control to transaction-
related audit objectives.
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