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AICPA考点：monitoring activities in internal control
成功=时间 方法，自制力是这个等式的保障。世上无天才，高手都是来自刻苦的练习。小编为大家准备了AICPA考点：monitoring activities in internal control，一起来学习吧！
monitoring activities in internal control
企业内部控制中的监管行为
Ongoing and separate evaluations
Communication of deficiencies
Existing control activities
Instructor’s tips；
Monitoring is the process of assessing the quality of internal control performance over time by assessing the design and operation of controls on a timely basis and taking the necessary corrective actions.
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