论文部分内容阅读
案例分析题一【分析提示】1.资料(1)中:1人力资源控制不存在不当之处。2审计监督控制存在不当之处。不当之处:公司决定在每一个采购招标小组中,由内部审计人员兼任副组长。理由:公司应保证内部审计机构设置、人员配备和工作的独立性,由内部审计人员兼任采购招标小组副组长不符合独立性要求(或违背
Case Analysis Question 1 Analysis Tips 1. Data (1): 1 Human resources control there is no inappropriate. 2 audit supervision and control of the existence of inappropriate. Misconduct: The company decided in each procurement tender group, by the internal auditors as deputy team leader. Rationale: The Company shall ensure the independence of the internal audit establishment, staffing and work performed by the internal auditors and the deputy head of the Procurement Bidding Team that does not meet the requirements of independence (or breach of