本文集中阐述了内部控制的相关概念及内涵,围绕内部控制和内部审计的关系,以及从内部审计考虑可以强化内部控制的方面做了相应的分析和讨论。全文分三个部分:第一部分,是讨论了内部控制的内涵、作用以及内容。第二部分,是对完善企业内部控制提出了建议。最后一部分由内部审计出发,以提高有效性来加强对内部控制的力度。 This paper focuses on the related concepts and connotation of internal control, and makes a corresponding analysis and discussion on the relationship between internal control and internal audit, and from the aspect of internal audit to strengthen internal control. The full text is divided into three parts: The first part discusses the connotation, function and content of internal control. The second part is to improve the internal control of enterprises made recommendations. The last part is set out by internal audit, in order to enhance the effectiveness to strengthen the internal control.