内部控制风险

ERP环境下的内部控制风险探讨

Discussion of Internal Control Risk under ERP Environment

通过分析，JT集团面临的主要财务风险分为：债务风险；资金风险；投资风险；资产质量风险；成本竞争力风险；内部控制风险。

By analyzing , JT Group facing major financial risks are divided into : debt risk ; financial risk ; investment risk ; asset quality risk ; cost-competitive risks ; internal control risk .

ERP系统下的企业内部控制风险及防范研究

To Study on Enterprise Internal Controlling Risk and Its Preventing under the ERP System

文章首先对会计信息系统在ERP环境下的生成特征进行分析，着重探讨了内部控制风险在新的运行环境下呈现出的新特征，并提出了相应的防范内部控制风险措施。

At first , the article analysed how does it produce to the accounting information system under the environment of E R P , then discussed the internal control risk emphatically the new characteristic which presents under the new movement environment , at last proposed the corresponding measure .

为研究内部控制风险与审计定价的相关性，我们根据理论分析提出以下三个假设：H1：内部控制缺陷披露与否与审计定价正相关；H2：内部控制缺陷数量与审计定价正相关。

To study the risks and the audit of internal control related to pricing , we propose the following theoretical analysis based on three assumptions : H1 : Internal Control and Audit Pricing vulnerability disclosure are related ; H2 : Internal Control and Audit Pricing number of defects are related .

基于会计基础工作的内部控制风险规避研究

A Research of Internal Control Risk Aversion Based on the Accounting Basic Job

基于生命周期的信息系统内部控制风险管理研究

Research on the Risk Management of Information System Internal Control Based on Life Cycle

我国民营上市公司内部控制风险研究&基于托普系的案例透视

China private listed company inner control risk research & probing into cases basing on " Tuopu system "

西方研究者在这方面的研究已经发现，内部控制风险与审计定价之间存在正相关关系。

Western researchers in this field study have found that there is a positive correlation relationship between internal control risk and audit pricing .

此后，国外的部分学者对审计定价进行实证研究时已经开始将视角转向内部控制风险这一因素。

Since then , some scholars in abroad who are the empirical study of audit pricing have already begun to shift perspective into internal control risk factors .

根据对文献的回顾得出本文的研究方向是从内部控制风险角度来探讨审计定价问题。

Based on the review of the literature , the research direction of this paper is drawn from the perspective of the internal control to discuss audit risk pricing .

本文以我国注册会计师审计为背景，以内部控制风险评估为案例，采用实验的方法对我国注册会计师的审计判断质量进行了检验。

Using the case of internal control risk assess - ment in an experimental design , this paper tests the audit judgment quality of Chinese CPAs in the setting of their audit practice .

其次，更好地向董事会传达得到强化的企业层面的管理信息，不仅关注内部控制风险，同时关注与系统压力或冲击相关联的间接不可控风险。

Second , better flow of enhanced enterprise-wide management information to boards , with focus not only on internally controlled risks but also on indirect uncontrolled risks associated with systemic pressure or shocks .

其次，以组织架构设计和运行中的关键控制点为指导，分析了不同类型组织架构模式存在的内部控制风险，以及相应的风险防范措施。

Secondly , use the critical control points of organizational structure design and operation as a guide , and analyze kinds of organizational patterns ' risk which exist in internal control , and the corresponding risk prevention measures .

为了进一步观察内部控制风险对审计费用的影响，本文通过观察存在内部控制缺陷当年及前后两年审计费用的变动情况，以揭示各年审计费用的变动情况。

To further observe the influence of internal control risk to the audit expense , the paper observed the audit fees of the existence of deficiencies in internal control that year and two years before and after changes in audit fees .

针对层出不穷的财务舞弊案例，新COSO框架下对内部控制和风险管理进行了新的补充和界定。

The internal control and venture management should be steered new supplement and defined under new COSO frame , owing to the finance fraud cases happening continuously .

建立良好的内部控制与风险管理体系。

Set up good system of inside controlling and risk management .

二是内部控制与风险管理的融合是必然趋势。

Secondly , internal control is destined to merge with risk management .

我国上市公司内部控制与风险防范

On internal control of issued company in China and the risk precaution

设计院内部控制和风险管理审计研究

Research on the Audit in Internal Control and Risk Management of Design Institutes

微观方面，强调了对内部人控制风险的管理。

At microscope , I emphasized the risk management of in - person charge .

首先，我们对企业内部控制与风险管理相关理论进行了研究，分析了内部控制与风险管理的内在联系与发展趋势。

Firstly , we analyze the inner relationship and developing tendency between internal control and risk management of enterprise .

内部控制关注风险比关注细节控制更为重要。

, the attention of risk in the internal control is more important than the attention of detail control .

该研究结论为我国银行进行内部控制和风险管理建设提供依据，并为监管层的决策制定提供参考。

This study contributes to internal control and risk management of Chinese banks , and provides a basis reference for regulators'decision-making .

金融衍生品交易的高收益和高风险特性，决定了内部控制和风险管理的重要性。

It is the higher profits and risk in financial derivative securities exchange that decides the importance of inner control and risk control .

就此而言，我们必须在加强公司治理、内部控制、风险管理、员工培训和监管技能方面付出更多努力。

In this regard , more has to be done to improve corporate governance , internal controls , risk management , staff training and supervision expertise .

可见人们已经逐渐意识到风险管理的重要性，内部控制与风险管理之间存在着复杂的联系。

It is thus clear that the importance of risk management and the Complex link between the internal control and the risk management have come to realize .

主要介绍了分析、沟通、内部控制和风险管理技能基本原理及在内审工作中的运用。

It mainly introduces the analysis , communication , internal control and risk management skills and the basic tenets of the work in the application of Internal Audit .

担保行业是高风险行业，风险控制是担保企业第一要务，而担保企业内部控制是风险控制的主要手段之一。

Guarantee industry is high-risk , risk control is the first priority , and internal control of guarantee enterprise is one of the major means of risk control .

将审计部门的主要精力放在内部控制和风险管理的有效性评估方面，将了解和分析公司所面临的各种风险，围绕公司最大的风险控制问题开展工作作为内部审计的核心内容。

This will understand and analyze the various risks faced by company . The core of internal audit as a control issue is the biggest risk around the company .