financial accounting,全英财务会计chapter4.pptx

Internal Control and Cash;Learning Objective One;Fraud;Types of Fraud;Fraud Triangle;Learning Objective Two;Internal Control (p. 215);5 Objectives of Internal Control (p. 215);Sarbanes-Oxley Act (SOX);Shield of Internal Control (p. 216);;Control Environment;Risk Assessment;Information System and Control Procedures (p. 217-;Monitoring Controls;Internal Control Procedures (p. 217);Internal Control Procedures (p. 217);SCALP;Information Technology (IT);Safeguard Controls (p. 220 Other controls);Internal Controls for E-Commerce (p. 220);Costs and Benefits of Internal Control (p. 222);Learning Obj