实践证明,内部会计控制及其制度在现代企业管理中显得越来越重要。然而,就一个企业来说,其内部会计控制制度是否可行?是否需要对某些方面作进一步的修改和完善?内部会计控制是否有效?为解答这些问题,就需要对内部会计控制进行测试,以评价其有效性。本文着重探讨内部会计控制测评的范围、标准、内容、程序以及应该注意的有关问题。 Practice has proved that the internal accounting control and its system in the modern business management is more and more important. However, for an enterprise, is its internal accounting control system feasible? Whether some aspects need to be further modified and perfected? Are internal accounting controls effective? To answer these questions, internal accounting controls need to be tested in order to Evaluate its effectiveness. This article focuses on the scope of internal accounting control evaluation, standards, content, procedures and should pay attention to the relevant issues.