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内部控制是为确保实现企业目标而实施的程序和政策。但是在设计内部控制时,可能由于各方面的原因,内部控制在实际的运行过程中不能很好地发挥其应有的作用。所以需要对内部控制运行情况进行必要的监督检查,发现其不足和问题以及缺点,从而完善内部控制,提高内部控制的有效性。因此,内部监督是保证内部控制体系有效运行和逐步完善的重要措施。
Internal controls are procedures and policies that are put in place to ensure that the business objectives are achieved. However, in the design of internal control, internal control may not be able to play its proper role in actual operation due to various reasons. Therefore, it is necessary to carry out necessary supervision and inspection on the operation of internal control and find out its shortcomings, problems and shortcomings so as to improve internal control and enhance the effectiveness of internal control. Therefore, internal supervision is an important measure to ensure the effective operation and gradual improvement of the internal control system.