美国CPA考点解析：企业内部控制中的监管行为

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

 What is monitoring activities in internal control

什么是企业内部控制中的监管行为

Ongoing and separate evaluations

Communication of deficiencies

Existing control activities

Instructor’s tips；

Monitoring is the process of assessing the quality of internal control performance over time by assessing the design and operation of controls on a timely basis and taking the necessary corrective actions.