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控制自我评估(control self assessment,CSA)是指企业内部为实现目标、控制风险而对内部控制系统的有效性和恰当性实施自我评估的方法。国际内部审计师协会(IIA)曾经总结了CSA的三
Control self assessment (CSA) refers to the internal self-assessment of the effectiveness and adequacy of internal control systems in order to achieve objectives and control risks in an enterprise. The Institute of Internal Auditors (IIA) has summarized CSA III