. Trong phần 3, chúng tôi lưu ý sự khác biệt giữa một nhà quản lý và giám sát một giao diện giữa các cấp quản lý và không quản lý của tổ chức. Các lý thuyết được thảo luận trong chương này được ghi nhận Danh sách chủ 1 Mục đích và quá trình quản lý 2 nhà văn Quản lý 3 quản lý và giám sát 4 lãnh đạo là gì? 5 Kỹ năng lãnh đạo và phong cách | Control security and audit Topic list Syllabus reference 1 Internal control systems D3 a b 2 Internal control environment and procedures D3 c d 3 Internal audit and internal control D2 a b 4 External audit D2 a b 5 IT systems security and safety D3 e 6 Building controls into an information system D3 f Introduction In this chapter we move to the main elements of internal control systems that organisations operate Section 1 . Controls must be linked to organisational objectives and the main risks that organisations face Section 2 . In addition internal control systems do not just consist of the controls themselves but also the control environment within which controls operate. Internal audit is a key part of the control system of larger companies Section 3 and the external audit function exists to review controls and report upon the financial statements Section 4 . Organisations are becoming increasingly reliant on computerised information systems. It is vital therefore to ensure these systems are secure - to protect the information held on them to ensure operations run smoothly to prevent theft and to ensure compliance with legislation Sections 5 and 6 . Security and legal issues are likely to crop up regularly in the examination. 215 Study guide Intellectual level D2 Internal and external auditing and their functions a Define internal and external audit. 1 b Explain the main functions of the internal auditor and the external auditor. 1 D3 Internal financial control and security within business organisations a Explain internal control and internal check. 1 b Explain the importance of internal financial controls in an organisation. 2 c Describe the responsibilities of management for internal financial control. 1 d Describe the features of effective internal financial control procedures in an organisation. 2 e Identify and describe features for protecting the security of IT systems and software within business. 1 f Describe general and application systems controls in
