一、内部控制以及内部控制缺陷概述内部控制是指由企业董事会或者由企业章程规定的经理、厂长办公会等类似的决策、治理机构、管理层和全体员工共同实施的、旨在合理保证实现企业基本目标的一系列控制活动。美国COSO报告对内部控制基本要素的定义在全世界范围内被广泛采用,本文借鉴了COSO的表述,该表述将内部控制的 I. Internal Control and Internal Control Shortcomings Overview Internal control refers to the common implementation by the board of the enterprise or by the manager, director’s office and other similar decision-makers, governing bodies, management and all employees of the enterprise board of directors, with the aim of reasonable assurance of realization A series of control activities of basic business goals. The definition of the basic elements of internal control in the United States COSO report is widely adopted around the world. This article draws on the statement of COSO, which states that internal control