Title :
An economic analysis on incompatible duties separation system
Author :
Jia-jiang Hu ; Qun-ying Ma
Author_Institution :
Taizhou Univ., Taizhou, China
Abstract :
Incompatible duties separation is the foundation and the core of the enterprise´s internal control system. The primary foundation to ascertain incompatible duties and its separation extent is the economic feasibility. For this reason, we must rethink to widen duties separation content from the range, the depth and the time. On that basis, this paper analyses the economic benefits and the cost to pay from the duties separation, and chooses the appropriate form and degree of position separation from considering comprehensively the measurement characteristics, risk preference, regulations requirements and other factors.
Keywords :
economics; economic analysis; incompatible duties separation system; internal control system; measurement characteristics; regulations requirements; risk preference; Control systems; Economics; Educational institutions; Organizations; Position measurement; Presses; economic analysis; incompatible duties; incompatible duties separation system;
Conference_Titel :
Electronics, Communications and Control (ICECC), 2011 International Conference on
Conference_Location :
Zhejiang
Print_ISBN :
978-1-4577-0320-1
DOI :
10.1109/ICECC.2011.6068152