企业内部审计的根本任务,是为提高企业生产经营管理水平和经济效益服务,而重视和搞好对企业内部控制制度的评审,正是完成这项任务的有效途径。一、评审内部控制制度的重要性和必要性内部控制制度,是以一个经济单位为主体,为贯彻经营决策,实现经营目标,提高经济效益,维持资产完整,确保会计信息正确可靠,遵守国家财经政策、法规,以保证经济活动的经济性和高效率,而运用本单位内部分工产生的相互联系、相互制约的关系,所形成的一种内部自我调整、制约和控制的管理机制。实行这个制度,能提高组织机构的有效经营。内部控制制度也是一种以经济活动为 The basic task of internal auditing of enterprises is to improve the management level and economic efficiency of the company’s production, operation, and management. It is an effective way to accomplish this task by paying attention to and doing a good job of reviewing the internal control system of the company. I. Review of the importance and necessity of the internal control system The internal control system is based on an economic unit, which implements business decisions, achieves business objectives, improves economic efficiency, maintains asset integrity, ensures that accounting information is correct and reliable, and complies with national finance and economics. Policies and regulations to ensure the economic efficiency and high efficiency of economic activities, and to use the inter-relationships and mutual-restricted relationships created by the division of labor within the unit, form an internal self-adjustment, control, and control mechanism. The implementation of this system can improve the effective operation of the organization. The internal control system is also an economic activity