内部控制评审

谈煤炭企业销售内部控制评审

Control and analyzing and judging of sale management for coal enterprises

医院内部控制评审存在的问题及对策

On the Existing Problems and Countermeasures of Hospital Assessment of Internal Control

内部控制评审应作为内部审计的一项重要内容。

Internal control appraisal should be an important content of internal audit .

浅谈加油站的内部控制评审

On Interior Check , Evaluating of Gas Stations

内部控制评审主体研究

Study on Appraising Subject of Internal Audit

目前，我国商业银行内部控制评审主要采用账表导向的方式和系统导向的方式，其中主要又采用调查表、流程图、文字描述等具体方法对银行内部控制进行评审。

At present , the list method 、 the flow-chart method and the description method are commonly used among the evaluation and auditing of internal control in commercial banks .

本文讨论的就是基于对衍生金融产品的基本理论以及现实发展情况进行的论述基础之上，研究对衍生金融工具进行审计的关键环节，就是内部控制评审。

What this study discussed is on the foundation that is described to basic theories and realistic development which derive the financial product , study the key link that the derivative audits correctly , and evaluate the inner control system of the evaluates .

对内部控制的评审应贯穿管理审计的始终。

Finally , judgement on the internal control should be run through the managerial audit .

同时，这种内部控制模糊评审方法能更加有利于商业银行内部控制的改进和完善。

At the same time , it is advantageous to commercial banks ' internal control improvement .

即首先，确定M银行贷款业务内部控制模糊评审的因素集及各因素的权重；

That is , establish internal control factor collection of its loan business and give weights to each factor ;

由于这种评审方法的准确性与可操作性，会极大地减少制度基础的审计风险，因而该项内部控制模糊评审的研究对制度基础审计具有重要的意义；

Being accurate & practicable and subtracting audit basing on system 's control risk , the internal control system 's fuzzy appraisal is of very important meaning to audit basing on system .

其写作目的是通过对内部控制的评审方法的研究，应用模糊评价理论对内控评价量化，使内部控制评价准确且具有可操作性。

The aim is to make appraisal and audit to internal system more accurate and more practicable by studying methods of internal control appraisal and using internal control system 's fuzzy appraisal theory .

内部控制模糊评审用模糊数学评判的原理对内部控制制度进行评审，包括内部控制一级评判模型及原理与内部控制多级评判模型及原理；

Using fuzzy appraisal theory . Internal control fuzzy assessing is to apply fuzzy mathematics theory to evaluate internal control system , which includes one_time appraisal model and theory , multiple_time appraisal model and theory .

基于价值链的内部会计控制模糊评审研究

Study on internal accounting control evaluation based on value chain

内部控制制度的评审

Assessment of an Internal Control System

最后，对M银行贷款业务内部控制进行综合评审。

In the end applying fuzzy evaluation and auditing theory to evaluate and audit internal control of loan business of " M " bank .

本文的内容分为四个部分：第一部分，分析了商业银行内部控制现有的评审方法的缺陷。

This article divides into four parts : The first part has analyzed the flaws of evaluation and auditing methods of commercial banks ' internal control .

萨班斯法案下公司内部控制系统构建及评审探讨

Construction and auditing of public company 's internal control system under the Sarbanes-Oxley Act

注册会计师和内部审计人员是内部控制评审的两个不同主体。

CPA and internal audit are the two different subjects of internal control appraisal .

内部控制是现代审计的评审对象，内部控制评审则是现代审计方法的基础，而实行内部控制又是现代审计的重要发展。

Internal control is the evaluation and inspection object of modern audit ; the evaluation and inspection of internal control is the foundation of modern audit method ; and the implementation of internal control is the important development of modern audit .

由于内部审计人员执行的内部控制评审相对于注册会计师执行的内部控制评审具有优势，因此内部审计人员应作为内部控制评审的主要主体。

Owing to the advantages of internal control appraisal carried out by the internal auditor s opposite to internal control appraisal carried out by CPA , the internal auditor should be the subject of interal control appraisal .

现代企业内部审计机构了解内部控制要素、充分利用内部控制评审结果可以促使企业高效运转。

Internal audit institutions should understand interal audit elements and make use of the audit results to improve the management of enterprises .