内部控制不同于内部牵制、财务控制和内部稽核。后者是前者的次级概念。现分别说明于下: 内部牵制。它是指组织或单位内部的各部门或人员之间,在其工作中及相关业务活动中的相互对照、验证、检查、监督和制约的关系。这种关系的存在是以维护财物安全、防止差错舞弊为主要目的,以分权定责为基础。它最初主要是用于保全财资、防止弊端方面,偏重于与会计手续结合的控制;后来逐渐渗透到全部管理过程,使人们对这个过程中的各种关系也进行着不同程序的控制。不管内部牵制一词源于何时何地,但它所表示的关系却由来已久。譬如我国古代就有注重内部牵制关系的事例(可参阅郭道扬著 Internal controls differ from internal controls, financial controls, and internal audits. The latter is a sub-concept of the former. Are described below: Internal containment. It refers to the relationship among various departments or individuals within an organization or unit, in their work and in related business activities, with respect to mutual verification, verification, inspection, supervision, and control. The existence of this relationship is mainly aimed at maintaining property safety and preventing fraudulent fraud, and it is based on decentralization and accountability. It was primarily used for the purpose of preserving treasury and preventing malpractices. It placed emphasis on control combined with accounting procedures; it gradually infiltrated the entire management process and enabled people to control the various relationships in the process with different procedures. Regardless of where the internal containment term came from, the relationship it represents has a long history. For example, in ancient China, there was an example of paying attention to internal containment relations (see Guo Daoyang)