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审计咨询人员课程训练09.ppt

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审计咨询人员课程训练09.ppt
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Internal Control and Control Risk,Chapter 9,Learning Objective 1,Contrast management’s need for internal control with the auditor’s need to consider internal control when designing an audit.,Inherent Limitations,Reasonable Assurance,Management’s Responsibility,Key Concepts,Client’s Concerns,Compliance with applicable lawsand regulations,Reliability of financial reporting,Efficiency and effectiveness of operations,Auditor Concerns,Controls over classes of transactions,Controls related to reliability of financial reporting,Sales Transaction-Related Audit Objectives,Sales Transaction-Related Audit Objectives,Objective – General Form,Related Audit Objectives,Transactions are properly classified (classification).,Sales transactions are properly classified.,How Frauds Have Been Discovered,Notification by employee,Internal controls,Internal auditor,Customer notification,Accidental discovery,Management investigation,How Frauds Have Been Discovered,Anonymous reporting,Hot line notification,Employee investigation,Government notification,External auditor,Other sources,Learning Objective 2,Describe how information technology affects internal control.,Effect of Information Technology on Internal Control,Information Technology,Risks Associated With the Use of Information Technology,Programmed errors,Processing incorrect data,Unauthorized access,Learning Objective 3,Explain the five components of internal control.,Control Environment,Five Components of Internal Control,,,,,,,,,,,,,,,,,Risk Assessment,Control Activities,Information and Communication,Monitoring,The Control Environment,Integrity and ethical values,Commitment to competence,Board of directors or audit committee participation,Management’s philosophy and operating style,The Control Environment,Organizational structure,Assignment of authority and responsibility,Human resources policies and practices,Risk Assessment,Identify factors affecting risk.,Assess significance of risks and likelihood of occurrence.,Determine action
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