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随着内部控制理论的不断发展,每个企业都比较重视内部控制框架的构建。但再好的制度如果不进行检查评价,则其效果将大打折扣,甚至流于形式。内部控制自我检查评价不仅是落实内部控制制度的重要保障,也是注册会计师等外部主体对企业实施内部控制评价的重要基础,因此内部控制的自我检查评价至关重要。然
With the continuous development of internal control theory, each enterprise places more emphasis on the construction of internal control framework. However, no matter how good the system does not conduct inspection and evaluation, the effect will be greatly reduced, or even mere formality. The self-inspection evaluation of internal control is not only an important guarantee for the implementation of the internal control system, but also an important basis for external entities such as CPAs to evaluate the internal control of the enterprise. Therefore, self-evaluation of internal control is of utmost importance. Of course