Understanding Internal Controls University of （了解大学的内部控制）.pdfVIP

UNDERSTANDING INTERNAL CONTROLS A Reference Guide for Managing University Business Practices Understanding Internal Controls Table of Contents INTRODUCTION 1 OBJECTIVES 1 SCOPE 2 RESPONSIBILITY2 BALANCING RISK AND CONTROL 3 CHARACTERISTICS FOR FRAUD 3 INTERNAL CONTROL DEFINED4 INTERNAL CONTROL PROCESS 4 CONTROL ENVIRONMENT 5 RISK ASSESSMENT 7 CONTROL ACTIVITIES10 INFORMATION AND COMMUNICATION17 MONITORING 18 APPENDIX A – BUSINESS CONTROL WORKSHEET 19