内部控制自我评价是指按照一定的标准所进行的内部测评、缺陷整改以及形成内部控制自我评价报告的系统过程。企业内部控制自我评价方法主要有个别访谈法、调查问卷法、专题讨论法、穿行测试法、实地查验法、抽样法、比较分析法等,相对于其它方法,穿行测试法在保证证据的充分性和适当性方面更具有自己独特的优点。一、穿行测试法及其优点 Self-evaluation of internal control refers to the internal evaluation and defect rectification conducted according to certain standards and the systematic process of forming self-evaluation report of internal control. The methods of self-evaluation of internal control mainly include individual interviews, questionnaires, seminars, walkthroughs, field tests, sampling and comparative analysis. Compared with other methods, walkthrough test guarantees the sufficiency of evidence And the appropriateness has its own unique advantages. First, through the test method and its advantages