| 信息技术 |
Subjects, units or systems that are capable of being defined and evaluated (Auditable units may include: Policies, procedures and practices Cost centers, profit centers and investment centers General ledger account balances Information systems (manual and computerized) Major contracts and programs Organizational units, such as product or service lines Functions, such as information technology (IT), purchasing, marketing, production, finance, accounting and human resources (HR) Transaction systems for activities, such as sales, collection, purchasing, disbursement, inventory and cost accounting, production, treasury, payroll, and capital assets Financial statements Laws and regulations) |
