The Steps of Inner Control Assessment in Accounting Information Systems Audit
Lihui Sun · Journal of Beijing Institute of Economic Management · 2010
Accounting Information Systems Audit and Control is still at an early stage in China.It has great practical significance for the effective audit by fully understanding of accounting information system inner control and taking inner control evaluation step by step.The paper explored how to evaluate accounting information system inner control dividing into seven steps from the view of practical operational point.