在分析企业内控缺陷识别重要性的基础上,探讨企业内控缺陷识别的影响因素,并运用因子分析法对影响因素进行系统分析,得出了影响企业内部控制缺陷识别的组织管理因子、管理层因子、组织能力因子、组织文化因子等四个重要因子,为企业内控缺陷识别管理策略的制定提供参考依据。 On the basis of analyzing the importance of identification of internal control defects, this paper discusses the factors that affect the identification of internal control defects, and uses factor analysis to systematically analyze the influencing factors. The organizational management factors, management factors , Organizational capacity factor, organizational culture factor and other four important factors for enterprise internal control defect identification management strategy to provide a reference.