美国忠诚与保证公司曾有一个调查结论:在20世纪70年代,70%的公司破产是由于内部控制不力所导致的。时至今日,因内控原因而使企业陷入困境的例子也并未减少。当企业面对的经营或市场环境愈加复杂、不确 According to a survey conducted by the Loyalty and Assurance Company in the United States, in the 1970s, 70% of bankruptcies were caused by poor internal controls. Up to now, there has been no reduction in the number of enterprises that have been in difficulty due to internal control. When the business or market environment faced by enterprises more complex, not true