Data Protection Policy
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2022年劳工(修正)法令复 习 | Employment (Amendment) Act 2022 Revision
2022年劳工(修正)法令复习分享 [https://fb.watch/hLjrCqOHkD/]，圆满结束，感谢大家的参与。 下线后，看到不少朋友纷纷附上 本身的 Email，希望我能 Email Slide 给他。 这样 Email 的话，会需要花我们大量的时间，实在抱歉。 因此，我提议另外一种简单的途径是，大家只需要在 Facebook Fan Page 或 Google 给 CCS 予好评 [Review]；累积足够数量的话，我们就会抽空把相关的 slide 上载到我们的网站供大家参考: Facebook Fan Page 的 Review 图示 Facebook Fan Page 的 Review Google 的 Review 图示 感谢大家的支持，在2022年结束前，此目标达成。 因此，我们在这里为大家提供了当天的 Slide，但是请注意，当你以我们的视频及刊物上的内容作为参考时，你需要： 1) 查询相关资料是否依然合时、准确和完整；和 2) 寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When using the content in our video and publications as […]
Internal Control: Manual versus Automated Controls
The internal control system will consist of manual and automated controls for most entities. The risks and benefits associated with the different types of control are outlined below. 对于大多数实体来说，内部控制系统将由人工和自动控制的混合体组成。 不同类型的控制所带来的风险和好处概述如下。 Benefits | 优点 Manual Controls 人工控制 Automated Controls 自动控制 Risks | 风险 Manual Controls 人工控制 Automated Controls 自动控制 CONSIDER POINT When the entity has a […]
Internal Control: Pervasive Controls (that address financial statement level risks)
We have now addressed each of the five components of internal control. Some of these controls are pervasive in nature (financial statement-level risks). They only indirectly serve to prevent a misstatement from occurring or to detect and correct it after it has occurred. Other controls relate to particular transaction (assertion level) risks (such as payroll, […]
Overview: Introduction to ISQM 1
Quality Management for Firms that Perform Audits or Reviews of Financial Statements or Other Assurance or Related Services Engagements 从事财务报表审计或审查或其他鉴证或相关服务工作的事务所的质量管理 WHAT? | 什么来的？ ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, replaces the IAASB’s previous standard, International Standard on Quality Control (ISQC) […]
Internal Control: Anti-Fraud Controls
In the last few years, a new type of internal control has emerged, sometimes called anti-fraud controls. Since the vast majority of sizable frauds tend to involve senior management, establishing strong anti-fraud programs and controls is considered a healthy part of the control environment in larger entities. Anti-fraud controls can be likened to speed bumps […]
Understanding IT Risks and Internal Controls
Most entities today use information technology (IT) to manage, control, and report on at least some of their activities. A central support team often manages IT operations that ensure the day-to-day users (staff) have appropriate access to the hardware, software, and applications required to perform their responsibilities. In smaller entities, IT management may be the […]
Internal Control Components: Monitoring
Monitoring assesses the effectiveness of the internal control’s performance over time. The objective is to ensure that the controls are working properly and, if not, to take necessary corrective actions. Monitoring provides feedback to management on whether the internal control system they have designed to mitigate risks is: Management accomplishes the monitoring of controls through […]
Internal Control Components: Control Activities
Control activities are the policies and procedures that help ensure management’s directives are carried out. Examples include controls to ensure that goods are not shipped to bad credit risk or that only authorised purchases are made. 控制活动是有助于确保管理层的指令得到执行的政策和程序。 例如，确保货物不被运往不良信用风险的控制，或只进行授权的采购。 These controls address risks that, if not mitigated, would threaten the achievement of the entity’s objectives. Control […]
Internal Control Components: Information System and Communication
Management (and those charged with governance) requires reliable information to: This requires pertinent information to be identified, captured and communicated/distributed timely to personnel (at all levels of the entity) who need it for decision-making. 管理层（和负责管理的人）需要可靠的信息来： 这就要求相关的信息能够被识别、获取并及时传达/分发到需要决策的人员（在实体的各个层面）。 An information system consists of infrastructure (physical and hardware components), software, people, procedures, and data. Many information systems make […]
