内部控制理论的发展经过了内部牵制、内部控制制度、内部控制结构、内部控制整体框架和企业风险管理框架等几个不同的阶段。内部牵制。内部控制作为一个完整的概念和理论,直到20世纪才被人们提出、认识和接受。但在人类社会经济发展的过程中,早已存在着内部控制的雏 The development of internal control theory has gone through several stages including internal control, internal control system, internal control structure, internal control overall framework and enterprise risk management framework. Internal containment. As a complete concept and theory, internal control was not proposed, recognized and accepted until the 20th century. However, in the course of the development of human society and economy, there have long existed a body of internal control