Dell Computer includes COBIT best practices as part of its Control Self Assessment(CSA) ( CSA ) corporate policy, a set of auditing checks and balances that helps the company maintain its high quality. 戴尔计算机公司将COBIT作为其内部控制自我评估(CSA)(CSA)企业政策的一部分,CSA是一整套审核及平衡系统,以此维持该公司的高质量。
Among them, the internal control self assessment done more detailed analysis of the internal control, this paper puts forward a new method of self assessment of enterprise internal control, make quantitative evaluation. 其中,对内部控制自我评价做了更为详细的分析,提出了内部控制自我评价的新方法,对企业内部控制作出定量评价。
Research results indicate that the disclosure quality of internal control self assessment report is affected by the dual external supervision and internal governance in our country. 研究结论表明:在我国,内部控制自我评价报告的披露质量受到外部监督和公司内部治理的双重影响。
Second, on the understanding of the concept of the internal control self assessment of debt restructuring, put forward the whole framework of internal control self assessment. 其次,在把握内部控制自我评价概念的基础上,提出了债务重组内部控制自我评价的整体框架。
Meanwhile the report of the internal control self assessment can make the shareholders and investors understand enterprise internal control condition. 同时对内部控制情况出具评价报告,以便股东和投资者了解企业的内部控制状况。