This paper analyses of China's computerized accounting system of internal control problems.
本文分析我国会计电算化中内部控制制度的种种问题。
On the basis of their relationship, we pose out a few suggestions for the consolidation of internal control.
在此基础上，笔者在最后提出了加强企业内部控制的几点对策建议。
Internal audit is a part of internal control system, but it also controls the other link of internal control.
内部审计既是企业内部控制系统的一个部分，也是控制内部控制其他环节的主要力量。
Board governance is an important tool of internal control, it has always been the core of corporate governance.
董事会治理作为一个重要内部控制工具，一直是公司治理的核心。
Therefore, for the establishment of a complete business Accounting system of internal control is very important.
因此，建立完整的适合会计电算化的企业内部控制制度具有十分重要的意义。
Chapter IV is the general ledger system of internal control problems that may exist and the corresponding solution.
第四章是总账系统内部控制可能存在的问题以及相应的解决方法。
Internal auditors should aim to help to improve systems of internal control rather than just commenting on its quality.
内部审计人员应当帮助组织提高和完善内部控制制度，而不是简单地评价其质量。
In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。
The management system of internal control is an important part, is also an important aspect of corporate financial control.
内部控制是企业管理制度的重要组成部分，也是企业财务控制的重要方面。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
In the theory part, the concept evolvement, content, principle of design, and appraisal of system of internal control are presented.
理论部分主要是介绍内部控制的概念演化、内部控制的内容、内部控制的设计原则、及对内部控制体系的评价。
Moreover, capital control, the core of internal control, is discussed and some Suggestions to perfect internal control are presented.
并进一步论述了内部控制的核心，即资本控制，提出了健全企业集团内部控制的建议。
The second chapter investigates the effect of accounting information on the process of internal control from their inside correlation.
本文第二章从会计信息与内部控制的内在联系上考察了会计信息在内部控制过程中的作用及其影响。
The existing methods in the stage of assessing the whole of internal control have internal control questionnaire, flowchart, and narrative.
目前内部控制健全性评价阶段常用的方法有调查表法、流程图法、文字表述法；
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
The perfecting of internal control has to be conducted from a company's internal governance, external governance, and controlling environment.
完善内部控制必须从公司内部治理、外部治理、控制环境三方入手。
Observation. Observation is an effective method to test the operation of internal control (e. g., separation of duties) without written record.
观察。观察是测试不留下书面记录的控制(如职责分离)的运行情况的有效方法。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.
首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。
According to report COSO, surroundings of internal control and appraisal of risks are the keys to improve efficiency and effect of internal control.
据COSO报告，环境和风险评估是提高企业内部控制效率和效果的关键。
Although "The internal accounting control criterion" has been issued by Chinese government, there are still no an integrated framework of internal control.
另外，我国虽然颁布了《内部会计控制规范》，然而，我国尚未建立统一的完整的内部控制框架。
The influence of value chain management theory should be considered when an analysis is made on the connotation and objective orientation of internal control.
分析内部控制的内涵及确定其目标定位需要考虑价值链管理理论的影响。
Question 1. What would be the main benefits of internal control to Shenzhen High Tech Holding Ltd. Explain briefly how you will present those benefits to Mr Wu.
问题1。对深圳高新技术股份公司来说，什么是他们内部控制的主要优势，简要地说明你要如何向吴先生阐述那些优势。
The evolution of internal control theory from western World has made great confluence to China, particularly , the complete frame theory raised by COSO committee.
西方的内部控制理论的嬗变对于我国有重要的影响，尤其是COSO委员会提出的整体框架理论。
The article all-round reviews the historic evolution of internal control theory, and introduces the present latest theory of development of international control.
本文对内部控制理论的历史演进进行了全面回顾，并介绍了当前国际内部控制理论最新进展。
This article attempts to analyze the cost-accounting of state-owned construction enterprises the main problems of internal control and the corresponding solutions.
本文试图分析国有施工企业成本会计内部控制存在的主要问题及对应的解决方案。
This article attempts to analyze the cost-accounting of state-owned construction enterprises the main problems of internal control and the corresponding solutions.
本文试图分析国有施工企业成本会计内部控制存在的主要问题及对应的解决方案。
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