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内部控制和风险管理既有区别又有联系。从整体来说,内部控制是风险管理的重要基础,风险管理是内部控制发展的必然结果,即企业全面风险管理是内部控制的升级版本。
Internal control and risk management are both differentiated and linked. Overall, internal control is an important foundation for risk management. Risk management is the inevitable result of the development of internal control. That is, comprehensive risk management of enterprises is an upgraded version of internal control.