Enterprise Internal Control and Audit

Author: Li Rongmei
Publisher:
Publish Date: 2004-05-01
Features: This book is divided into ten chapters. Chapters 1 to 3 elaborate on the basic theories of internal control and audit, as well as testing and evaluation techniques. Chapters 4 to 9 provide detailed introductions to the control aspects and testing procedures of various business cycles, including the sales and collection cycle, the purchasing and payment cycle, and the production cycle. Chapter 10 discusses the effective operation of the internal control system from the perspective of optimizing internal control supervision. The author strives to make the content accessible, comprehensive, and applicable to practical operations. This book serves as a guide for certified public accountants engaged in internal control audits of enterprises, internal audit personnel in enterprises, audit personnel in public institutions, and practitioners.