五部委联合发布的《企业内部控制基本规范》中,明确指出内部审计作为实施内部控制环境的基础环节,是内部控制不可缺少的重要组成部分。本文就内部审计如何利用自身的特点和优势,有效实施内部控制评价进行有益的探讨。 In the “Basic Standards for Enterprise Internal Control” jointly promulgated by the five ministries and commissions, it is explicitly pointed out that internal audit, as the basic link in implementing the internal control environment, is an indispensable part of internal control. This paper discusses how to use internal audit’s own characteristics and advantages to effectively implement internal control evaluation.