2010年4月,财政部等五部委联合发布了《企业内部控制配套指引》(以下简称配套指引)。此次发布的配套指引由18项《企业内部控制应用指引》、《企业内部控制评价指引》和《企业内部控制审计指引》(以下分别简称应用指引、评价指引和审计指引)组成,连同2008 In April 2010, five ministries including the Ministry of Finance jointly issued the “Guide for Supporting Enterprise Internal Control” (hereinafter referred to as the “Supporting Guidelines”). The supporting guidelines for this release are composed of 18 Guidelines on Application of Internal Control, Guidelines on Evaluation of Internal Control and Guidelines on Audit of Internal Control (hereinafter referred to as the “Guidelines for Application, Evaluation Guidelines and Audit Guidelines”), together with 2008