Chapter 9 Control, securityand auditQiangJiangSchoolof BusinessSichuanUniversity,China
Chapter 9 Control, security and audit Qiang Jiang School of Business Sichuan University, China
Topic list1 Internal control systems2 Internal control environment and procedures3Internalauditandinternalcontrol4 External audit5 IT systems security and safety6 Building controls into an information system
Topic list 1 Internal control systems 2 Internal control environment and procedures 3 Internal audit and internal control 4 External audit 5 IT systems security and safety 6 Building controls into an information system
1 Internal control systems Internalcontrol is any action taken bymanagement to enhance the likelihood thatestablished objectives and goals will beachieved.，历史上看，英国内部控制的发展离不开公司治理研究的推动。尤其是卡德伯利报告(CadburyReport，1992）、哈姆佩尔报告(RuttermanReport，1994)，以及作为综合准则指南的特恩布尔报告(Turnbull Report，1999)，堪称英国公司治理和内部控制研究历史上的三大单程牌
1 Internal control systems • Internal control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved. • 历史上看，英国内部控制的发展离不开公司治理 研究的推动。尤其是卡德伯利报告(Cadbury Report，1992 )、哈姆佩尔报告(Rutterman Report， 1994) ，以及作为综合准则指南的特恩布尔报告 (Turnbull Report，1999)，堪称英国公司治理和内 部控制研究历史上的三大里程牌
1 Internal control systems. Turnbull Report guideline- Facilitate its effective and efficient operation byenabling it to respond appropriately to significantbusiness, operational, financial, compliance andother risks to achieving the company' s objectives- Ensure the quality of internal and externalreporting-Ensurecompliancewithapplicablelawsandregulations , also with internal policies respect toconduct of business
1 Internal control systems • Turnbull Report guideline – Facilitate its effective and efficient operation by enabling it to respond appropriately to significant business, operational, financial, compliance and other risks to achieving the company` s objectives – Ensure the quality of internal and external reporting – Ensure compliance with applicable laws and regulations , also with internal policies respect to conduct of business
1 Internal control systems. Turnbull Report guideline- Facilitate its effective and efficient operation byenabling it to respond appropriately to significantbusiness, operational, financial, compliance andother risks to achieving the company' s objectives- Ensure the quality of internal and externalreporting-Ensurecompliancewithapplicablelawsandregulations , also with internal policies respect toconduct of business
1 Internal control systems • Turnbull Report guideline – Facilitate its effective and efficient operation by enabling it to respond appropriately to significant business, operational, financial, compliance and other risks to achieving the company` s objectives – Ensure the quality of internal and external reporting – Ensure compliance with applicable laws and regulations , also with internal policies respect to conduct of business