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2010•Unpublished venueRequires access

On Border Control Auditing Thoughts under Centralized Accounting System

FU Ningju

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Abstract

A new auditing situation has appeared after the implementation of centralized accounting system in Border Control.The thoughts of auditing must be adjusted to suit the changes.By influencing of centralized accounting system,auditing should act effective measures positively under the guidance of auditing outlines,along with updating key points of the auditing in time.

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What this paper is about

A new auditing situation has appeared after the implementation of centralized accounting system in Border Control.The thoughts of auditing must be adjusted to suit the changes.By influencing of centralized accounting system,auditing should act effective measures positively under the guidance of auditing outlines,along with updating key points of the auditing in time.

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Available abstract

A new auditing situation has appeared after the implementation of centralized accounting system in Border Control.The thoughts of auditing must be adjusted to suit the changes.By influencing of centralized accounting system,auditing should act effective measures positively under the guidance of auditing outlines,along with updating key points of the auditing in time.

Key concepts: Audit, Internal control, Operational auditing, Accounting, Business, Control (management), Key (lock), Accounting information system

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