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企业的经营成败和内部控制制度完善与否存在很大关系,只有建立完善的内部控制制度,并采取切实措施有效执行,企业的管理水平和经济效益才能提高。同时内控制度建立后,企业审计部门还要对内控制度进行评审,以判断其是否合理有效。本文就内部控制制度及其评审的相关问题进行探讨。
The success or failure of the operation of the enterprise and the improvement of the internal control system have a great relationship. Only by setting up a sound internal control system and taking practical measures to effectively implement it can the management level and economic efficiency of the enterprise be enhanced. At the same time the establishment of internal control system, corporate auditing departments should also review the internal control system to determine whether it is reasonable and effective. This article discusses the internal control system and its related issues.