审计学（英文）_10 INTERNAL CONTROL AND CONTROL RISK

FIGURE 10-1 Control Environment Risk Control Information and Assessment Activities Monitoring Communication Arens, Loebbecke; Auditing, 8/E 2000 Prentice Hall, Inc

Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Risk Assessment Control Environment Monitoring Control Activities Information and Communication FIGURE 10 - 1

Specific Control Activities 1. Separation of Duties 2. Proper Authorization 3. Adequate documents and records 4. Physical Control over Documents and records 5. Independent checks on Performance Arens, Loebbecke; Auditing, 8/E

Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Specific Control Activities 1. Separation of Duties 2. Proper Authorization 3. Adequate Documents and Records 4. Physical Control over Documents and Records 5. Independent Checks on Performance