内部控制是一种为实现既定经营目标,对内部各职能部门及工作人员从事的业务活动进行自我规范、约束、评价和控制的一系列制度、程序和方法,是对风险进行事前防范、事中控制、事后监督及纠正的动态过程和机制。企业作为一个系统总是在一定环境下运行的。作为企业内部控制要素的第一要素即是内部环境,它的具体内容包括治理结构、机构设置 Internal control is a series of systems, procedures, and methods for self-regulation, restriction, evaluation, and control of business activities that are performed by internal functional departments and staff to achieve established business goals. It is an advance prevention of risks and events. Dynamic processes and mechanisms for control, post-supervision and correction. Enterprises as a system always operate in a certain environment. The first element of the company’s internal control elements is the internal environment. Its specific content includes governance structure and institutional settings.