| 会计信息系统审计中内部控制评价的步骤 |
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| 引用本文： | 孙立辉.会计信息系统审计中内部控制评价的步骤[J].北京市经济管理干部学院学报,2010,25(2):45-47. |
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| 作者姓名： | 孙立辉 |
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| 作者单位： | 杭州市电力局,杭州,310004 |
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| 摘 要： | 会计信息系统审计在我国还处于起步阶段，充分认识会计信息系统内部控制，按部就班地做好内部控制评价工作，对有效开展审计工作具有重要的现实意义。本文从实务操作角度，分七个步骤，探讨了如何评价会计信息系统内部控制。
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| 关 键 词： | 会计信息系统审计 会计信息系统内部控制 内部控制评价 |
The Steps of Inner Control Assessment in Accounting Information Systems Audit |
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| SUN Li-hui.The Steps of Inner Control Assessment in Accounting Information Systems Audit[J].Journal of Beijing Institute of Economic Management,2010,25(2):45-47. |
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| Authors: | SUN Li-hui |
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| Institution: | SUN Li-hui (Electronic Power Bureau of Hangzhou,Hangzhou 310004,China) |
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| Abstract: | Accounting Information Systems Audit and Control is still at an early stage in China.It has great practical significance for the effective audit by fully understanding of accounting information system inner control and taking inner control evaluation step by step.The paper explored how to evaluate accounting information system inner control dividing into seven steps from the view of practical operational point. |
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| Keywords: | accounting information system audit accounting information system inner control inner control evaluate |
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