Audit of the Inventory and Warehousing Cycle(英文版)(ppt 35頁)

Audit of the Inventory and Warehousing Cycle(英文版)內容提要：
How E-Commerce Affects Inventory Management：
The Internet enables clients to provide expanded
descriptions of their inventory on a real-time basis.
The use of the Internet and other e-commerce
applications may lead to financial reporting
risks if access to inventory databases and
systems is not adequately controlled.
Design tests of controls and substantive tests of transactions for the cost accounting system to meet transaction-related audit objectives.

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