财务报表分析与风险防范 - 图文

Checklist of internal control??????1. Reliable personnel with clear responsibilities可靠的职员和明确的责任2. Separation of duties职责分离3. Proper authorization适当的授权4. Adequate documents合适的文档5. Proper procedures适当的程序6. Physical safeguards财产保管???7. Bonding, vacations, and rotation of duties投保、休假、职责轮换8.independent check稽核检查9. Cost-benefit analysis成本效益分析