《国际商业中的会计 ACCOUNTANT IN BUSINESS》课件PPT09 Control, security and audit.ppt

Topic list: Study guide: First: internal control systems Second: internal control environmentand procedures1: nature of control environment2: classification of control procedures3:types of financial control procedures4: internal checks5: aims of internal checks6: characteristics of a good internal control system7: limitations on the effectiveness of internal  control Third: internal audit and internalcontrol Third: internal audit and internalcontrol 5: the features of internal audit 6: types of audit 7: example Fourth: external audit 1: differences between internal and external audit 2:relationship between internal and external audit 3:assessment by external auditors Fifth: systems security and safety Sixth: building controls into an information system 1: security controls 2: integrity controls 3: contingency controls Disaster recovery plan Contents of a disaster recovery plan End of Chapter 9 ? The McGraw-Hill Companies, Inc., 2002 Slide 9-* McGraw-Hill/Irwin 9 Control, security and audit Internal control systems Internal control environment and procedures Internal audit and internal control External security and safety. ⑤ IT systems security and safety. ⑥ building controls into an information systems Internal and external auditing and their functions Internal financial control and security within business organization Direction of Control systems Turnbull guidelines Need for control framework Control environment And control procedures Limitations of Internal controls 1: internal audit 2: the need for Internal audit 3: objectives of Internal audit 4: internal audit and Risk management 8: accountability 9: independence Questions Answers: Inventory Cash The responsibilities of ownership Physical threats Fire, water, weather, lightning, terrorist activity, accidental damage, physical access controls ? The McGraw-Hill Companies, Inc., 2002 Slide 9-* McGraw-Hill/Irwin * *