Eliminate Internal Threats: Analysis of Enterprise Internal Control Systems

Author: Wang Liyong
Publisher:
Publishing Date: 2004-01-01
Features: During the writing process of this book, we referred to the discussions on internal control frameworks by organizations such as the Organization for Economic Cooperation and Development (OECD) and the Committee of Sponsoring Organizations of the Treadway Commission (COSO), as well as the regulations on internal control issued by government departments such as the Ministry of Finance. We also drew on a large number of domestic and international (especially in the United States, the United Kingdom, and Japan) materials and research reports related to internal control. We primarily structured the book according to the internationally accepted internal control framework, and the content basically reflects the current level of research, making it highly timely. A major feature of this book is the analysis of numerous excellent cases, including specific cases targeting certain theories and comprehensive cases, which make the discussion of internal control theory vivid and interesting. This facilitates theoretical analysis and helps readers understand the internal control system, thereby enhancing the book's appeal and readability. This is also an area where many existing works on internal control fall short.