内部控制评价是对内部控制本身的再控制,是内部控制目标实现以及作用发挥的重要环节。但由于企业在内部控制设计层面、运行层面都存在一定的问题,需要在内部控制建设过程中,不断地测试和评价来完善内部控制制度,使企业内部控制有效地得以改进,以维护资产的安全完整,提高企业经营管理水平和风险防范的能力,促进企业的持续发展。 Internal control evaluation is the re-control of the internal control itself, which is an important part of the realization of internal control objectives and their functions. However, due to some problems in the design and operation of internal control, enterprises need to improve the internal control system through constant testing and evaluation in the process of internal control construction so that the internal control of the enterprise can be effectively improved to safeguard the safety of assets Complete, improve the level of business management and risk prevention capability, and promote the sustainable development of enterprises.