What is monitoring activities in internal control
  什么是企業(yè)內(nèi)部控制中的監(jiān)管行為
  Ongoing and separate *uations
  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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