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内部控制评价对于监督内部控制体系有效运行是必不可少的职能和手段,本文就内部控制评价的技术方法——“控制测试”在实务中的应用做以探讨。
The evaluation of internal control is an indispensable function and means to supervise the effective operation of internal control system. This article discusses the application of the control method of internal control - “control test” in practice.