Show simple item record

dc.contributor.advisor陈汉文
dc.contributor.author褚仁凤
dc.date.accessioned2016-02-14T02:50:46Z
dc.date.available2016-02-14T02:50:46Z
dc.date.issued2006-09-29 11:39:58.84
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28764
dc.description.abstract论文摘要控制自我评估(ControlSelf-Assessment简称CSA)最早是由加拿大海湾公司内部审计人员开发出来的一种审计方法,经过了近二十年的发展,已变得日臻完善。到了今天,许多组织利用CSA的优势去寻找控制中的薄弱点以及威胁组织目标实现的重大风险所在。在我国,中国电信、上海宝钢、保险公司以及基金管理公司等开始尝试使用CSA。因此,对CSA的国外经验与教训进行研究,可以为我国企业开展CSA提供现实的指导。本文共分五章。第一章主要介绍了CSA的起源和传播,包括定义和特性、理论渊源、环境背景以及组织对于软控制的需要,CSA在海湾公司的详细开发过程以及传播情况。第二章讨论CSA使得内部审计...
dc.description.abstractAbstract Control self-assessment is an internal auditing method and it was developed by some internal auditors in Gulf Canada Resources Limited firstly. Having developed nearly twenty years, it has become perfect. Today, there are many organizations which are making use of its advantage to find the weakness of internal control and where the important risks exist. In China, there are many c...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=12744&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=13365
dc.subject控制自我评估
dc.subject风险控制
dc.subject审计
dc.subjectcontrol self-assessment
dc.subjectrisk control
dc.subjectaudit
dc.title控制自我评估初探
dc.title.alternativeA Primary Study on Control Self-Assessment
dc.typethesis
dc.date.replied2006-09-10
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200411016


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record