Internal audit and Risk management of sales cycle in small and medium enterprises
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === In recent years, businesses has gradually adopted ERP systems; internal auditors have to familiar with the various internal control procedures in information system environment. Using computer auditing software retrieving data then transferring into effective...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76079477731434756279 |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === In recent years, businesses has gradually adopted ERP systems; internal auditors have
to familiar with the various internal control procedures in information system environment.
Using computer auditing software retrieving data then transferring into effective
information become an important base for manages making decision and risk management.
Small and medium enterprises do not have many resources; therefore it is impossible
for them to put too many internal control procedures to create the internal control
environments like public list companies. So, this study provides some internal control and
risk management key points in sales and collects cycle in small and medium enterprises.
Internal auditors face the more and more complex business environments. Internal
auditors must strengthen the information capacity, familiar with business operating key
points and risk management in the information system environment.
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