作为鉴证业务的一个要素,标准是指用于评价或计量鉴证对象的基准。适当的鉴证业务标准应具有相关性、完整性、可靠性与中立性等特征。本文在界定标准的基础上,详细分析了使用COSO《内部控制整体框架》与《企业风险管理框架》以及中国内部控制标准委员会的《企业内部控制规范》作为评价标准的优缺点。 As an element of forensic business, standards refer to the benchmarks used to evaluate or measure the forensics. Appropriate authentication business standards should have the characteristics of relevance, integrity, reliability and neutrality. Based on the definition of standards, this paper analyzes in detail the advantages and disadvantages of using COSO Internal Control Framework and Enterprise Risk Management Framework and the Internal Control Standard of China Internal Control Standards Committee as evaluation criteria.