Internal audit and Risk management of sales cycle in small and medium enterprises

• Main Authors: Just. Yu, 于建中
• Other Authors: Shaio Yan Huang
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/76079477731434756279

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.