ความรัก ที่ไม่แน่นอน INTRODUCTIONI

ความรัก ที่ไม่แน่นอน







INTRODUCTION

INTERNAL CONTROL SYSTEMS
Definition of Internal Control
1992 COSO Report—Components of Internal Control
2004 COSO Report—Enterprise Risk Management
2007 COBIT, Version 4.1

TYPES OF CONTROLS
Preventive Controls
Detective and Corrective Controls
Interrelationship of Preventive and Detective Controls

CONTROL ACTIVITIES
Good Audit Trail
Sound Personnel Policies and Practices
Separation of Duties
Physical Protection of Assets
Internal Reviews of Controls

EVALUATING CONTROLS Requirements of Sarbanes-Oxley Act Illustrations of Cost-Benefit Analyses A Risk Matrix
AIS AT WORK—USING THE COMPANY CREDIT CARD AS A NEST EGG?

SUMMARY

KEY TERMS YOU SHOULD KNOW TEST YOURSELF
DISCUSSION QUESTIONS PROBLEMS

CASE ANALYSES
Gayton Menswear
Cuts-n-Curves Athletic Club
Emerson Department Store

REFERENCES AND RECOMMENDED READINGS

ANSWERS TO TEST YOURSELF



After reading this chapter, you will:
1. Be familiar with the primary control frame- works commonly used in organizations.
2. Be familiar with an internal control system and the components of this system.
3. Understand the importance of enterprise-wide risk assessment and the impact this has on inter- nal controls.
4. Be familiar with the importance of COSO and
COBIT with respect to internal control systems.
5. Understand the difference between preventive, detective, and corrective controls.
6. Be aware of some of the control activities that should be included in an organization’s internal control system.
7. Understand the reason an organization might be willing to let customers shoplift some of its merchandise inventory.

ผลลัพธ์ (อังกฤษ) 3:

Love, that's for sure










INTRODUCTION INTERNAL CONTROL SYSTEMS Definition of Internal Control
1992 COSO Report - Components. Of Internal Control
2004 COSO Report - Enterprise Risk Management
2007, COBIT Version 4.1

TYPES OF CONTROLS

Preventive Controls Detective. And Corrective Controls
Interrelationship of Preventive and Detective Controls CONTROL ACTIVITIES


.Good Audit Trail
Sound Personnel Policies and Practices
Separation of Duties
Physical Protection of Assets
Internal Reviews. Of Controls

EVALUATING CONTROLS Requirements of Sarbanes-Oxley Act Illustrations of Cost-Benefit Analyses A Risk Matrix
AIS. AT WORK - USING THE COMPANY CREDIT CARD AS A NEST EGG?



KEY SUMMARY TERMS YOU SHOULD KNOW TEST YOURSELF
DISCUSSION QUESTIONS. PROBLEMS CASE ANALYSES


.Gayton Menswear
Cuts-n-Curves Athletic Club
Emerson Department Store

REFERENCES AND RECOMMENDED READINGS

ANSWERS TO TEST. YOURSELF



After reading, this chapter you will:
1. Be familiar with the primary control frame - works commonly used in. Organizations.
2. Be familiar with an internal control system and the components of this system.
3.Understand the importance of enterprise-wide risk assessment and the impact this has on inter - nal controls.
4. Be familiar. With the importance of COSO and
COBIT with respect to internal control systems.
5. Understand the difference, between preventive. Detective and corrective, controls.
6.Be aware of some of the control activities that should be included in an organization 's internal control system.
7. Understand. The reason an organization might be willing to let customers shoplift some of its merchandise inventory.










.