A.經(jīng)部門負(fù)責(zé)人授權(quán)后事后監(jiān)督人員可進(jìn)行現(xiàn)場(chǎng)監(jiān)督
B.查閱系統(tǒng)日志對(duì)核算結(jié)果實(shí)施審驗(yàn)是進(jìn)行事后監(jiān)督的有效方法
C.事后監(jiān)督人員不得參與會(huì)計(jì)賬務(wù)處理
D.事后監(jiān)督是對(duì)國庫會(huì)計(jì)核算業(yè)務(wù)處理過程實(shí)施的風(fēng)險(xiǎn)控制
E.監(jiān)督部門可對(duì)監(jiān)督結(jié)果分析并開展國庫會(huì)計(jì)風(fēng)險(xiǎn)評(píng)估