Study results showed that the parties do not have the organizational structure and responsibilities clearly. Best accounting systems and internal controls are not yet powerful enough to produce a complete financial statement. The Executive could not make that information used to make decisions in modern management. Therefore, the proposed studies, organization structure and responsibilities update. Design, document and update the chart of accounts, financial travel documents, as well as the proposed guidelines for internal controls of accounting systems, each system based on the principle of internal control that is appropriate to support the expansion of the business in the future.
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