EPISODE · Jun 13, 2026 · 21 MIN
注册会计师 审计 风险评估12 内控与人性博弈
【本期主题】 拆解内部控制概念与要素的完整知识脉络——政策与程序（宪法与操作手册）、三大目标（可靠性/效率/合规）、五大要素（内部环境/风险评估/信息与沟通/控制活动/内部监督），深度解析"防爆门vs便利贴密码"的人性漏洞与从治理层到理货员的全员责任闭环。【核心案例】 跨国银行地下金库视网膜扫描仪vs主管写在便利贴上的备用密码？后厨红绿案板物理阻断vs40度高温下的肌肉记忆？ERP系统灰色按钮vs IT后台违规放权的穿透？扫码枪权限锁死与理货员"只想准点下班"的本能执行？
Embed this episode
Ready to play
注册会计师 审计 风险评估12 内控与人性博弈
0:00
21:55
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of 飞凡26CPA：审计通关课｜通勤路上听出审计感?
This episode is 21 minutes long.
When was this 飞凡26CPA：审计通关课｜通勤路上听出审计感 episode published?
This episode was published on June 13, 2026.
Can I download this 飞凡26CPA：审计通关课｜通勤路上听出审计感 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!