内部控制是现代企业管理的重要内容,COSO(Committee of Sponsoring Organizations of the Treadway Commission)对内部控制的定义是:为合理保证单位经营活动的效益性、财务报告的可靠性和法律法规的遵循性而自行检查、制约和调整内部业务活动的自律系统。企业达成内部控制目标所必需的要素包括控制环境、风险评估、控制活动、信息沟通、监督,这五个要素的关系如图1所示: Internal control is an important part of modern enterprise management. The definition of internal control by the Committee of the Organizing Committee of the Treadway Commission (COSO) is as follows: In order to reasonably ensure the profitability of business activities, the reliability of financial reports and the compliance with laws and regulations Self-discipline system that checks, controls and adjusts internal business activities by itself. The necessary elements of an enterprise to achieve its internal control objectives include the control environment, risk assessment, control activities, information communication and supervision. The relationships among these five elements are shown in Figure 1: