论文部分内容阅读
成本效益是内部控制制度是否有效的关键所在,也是文章要研究的主题,银行的财务绩效及获利能力是否会影响实行内部控制的成本效益考虑,进而影响到内部控制的有效性。
Cost-effectiveness is the key to the effectiveness of the internal control system. It is also the topic to be studied in the article. Whether the financial performance and profitability of the bank will affect the cost-effectiveness of internal control will affect the effectiveness of internal control.