| 关于内部控制判断一致性和内部控制可靠性模拟的文献综述 |
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| 引用本文： | 郑石桥,裴育.关于内部控制判断一致性和内部控制可靠性模拟的文献综述[J].审计与经济研究,2006,21(1):44-48. |
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| 作者姓名： | 郑石桥 裴育 |
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| 作者单位： | 1. 新疆财经学院,管理研究院,新疆,乌鲁木齐,830012
2. 南京审计学院,公共管理学院,江苏,南京,210029 |
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| 摘 要： | 西方国家从20世纪60年代就开始研究审计人员对内部控制判断是否具有一致性及能否用数学方法来描述内部控制状态这两个问题，本文对这些研究文献进行综述，综述的重点在于研究的具体问题、研究方法及研究结论。
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| 关 键 词： | 内部控制 判断一致性 可靠性模拟 |
| 文章编号： | 1004-4833(2006)01-0044-04 |
| 收稿时间： | 09 6 2005 12:00AM |
| 修稿时间： | 2005年9月6日 |
Consistency of Judgment and Simulation of Reliability of Internal Control: A Literature Review |
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| ZHENG Shi-qiao,PEI Yu.Consistency of Judgment and Simulation of Reliability of Internal Control: A Literature Review[J].Economy & Audit Study,2006,21(1):44-48. |
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| Authors: | ZHENG Shi-qiao PEI Yu |
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| Institution: | 1. Institute of Management Studies, Xinjiang University of Finance and Economics, Xinjiang 830012, China; 2. Faculty of Public Management, Nanjing Audit University, Nanjing 210029, China |
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| Abstract: | The reliability of internal control is the foundation of system-based auditing and risk-oriented auditing, but auditing standards do not prescribe the uniform procedure for auditor to judge the reliability of internal control. As a result, two important issues emerge, one is whether there is consensus judgment of internal control among auditors, the other one is whether we simulate the reliability state of internal control. This paper summarizes some literature from western developed countries. |
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| Keywords: | internal control consensus of judgment simulation of reliability |
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