内部控制存在的历史很悠久,其内容的丰富和发展,则是基于规模日益庞大的企业对内加强管理,对外满足社会需要以及理论研究的不断深入。至今,内部控制理论的发展经过了四个历程,即20世纪40年代前的内部牵制,40年代末至70年代的内部控制制度,70年代至90年代初的内部控制结构,及90年代开始的内部控制综合框架。 The history of internal control has a long history. The richness and development of its contents are based on the increasingly large-scale enterprises strengthening their internal management, meeting the social needs externally and deepening theoretical research. So far, the development of internal control theory has gone through four phases: the internal control before the 1940s, the internal control system from the late 1940s to the 1970s, the internal control structure from the 1970s to the early 1990s, Internal Control Integrated Framework.