Internal Control Studies

Author: Li Fengming
Publisher:
Publish Date: 2002-03-01
Features: This book is revised by the author based on the overall framework of the COSO report, which is widely used around the world, from the book "Internal Control Theory" published a decade ago. The book is divided into three parts (Upper, Middle, Lower) with a total of ten chapters, discussing the basic theories, target elements, procedural methods, organizational processes, fundamental design, management process design, transaction cycle design, evaluation methods, evaluation tools, and operational evaluation of internal control. Chapters 2, 4, 7, 8, 9, and 10 are all newly written. This book serves as a self-study guide for the auditing profession, and it can also be used as a textbook for undergraduate students in finance and economics. Additionally, it is suitable for government officials at all levels, supervisors of enterprises and institutions, and professionals in the auditing field.