对于内部检查有不同的解释。有时候把内部检查混同内部审计。然而二者的区别是很清楚的。内部检查涉及查明欺诈行为、误差和不称职的工作。它涉及的几项主要原则如下所示: 1、工作分工使得全部工作不是由一个人单独控制。举例来说如出纳员不能管帐,这个工作应由一个独立负责的会计人员去完成。 2.从—个人到另一个人的工作流程,在过程中每一个阶段都制约于一个独立的检查。这是由少量的重复工作所实现的。这种原则可由工资部门的工作来说明,这里的工作常常是这样划分,即一个职员计算工资总颉,而由另一个职员详细计算工资单等等。 3、当检查不是作为制度的一个组成部分而自动完成时,一种特殊的检查将由高级职员去完成。会计部门一个高级会计员可以检查其他会计员的记帐工作。上面所谈的是内部检查的主要特征,但以下问 There are different explanations for internal inspection. Sometimes internal inspection mixed with internal audit. However, the difference between the two is clear. Internal inspections involve identifying fraud, error and incompetence. It covers the following several key principles: 1, the division of work so that all work is not controlled by one person alone. For example, if the cashier can not manage the account, the work should be done by an accountant who is solely responsible for the work. 2. The work flow from one person to another restricts an independent examination at every stage of the process. This is achieved by a small amount of repetitive work. This principle can be explained by the work of the wage department, where the work is often divided into the following: one employee calculates the wage total, and the other employee calculates the salary list in detail. 3, When the inspection is not done as an integral part of the system, a special inspection will be done by a senior staff member. A senior accountant in the accounting department can check the accounting work of other accountants. The above is the main feature of the internal inspection, but the following question