内部控制是企业采取的有关进行自我调整、约束和规划企业的运营活动、评价企业的相关行为的一系列方法、措施的集合。企业实施内部控制的目的是为了保证企业活动的经济效率,从而使得企业的经营方针得到贯彻、财务信息公允,最终实现企业的经营目的。一般来说,内部控制包括控制环境、风险评估、控制活动、信息与沟通及监控五部分。因此,内部控 Internal control is a collection of a series of methods and measures taken by enterprises to adjust themselves, constrain and plan the operation of enterprises, and evaluate the related behaviors of enterprises. The purpose of the enterprise to implement internal control is to ensure the economic efficiency of the enterprise activities, so that the operating principles of the enterprise can be implemented and the financial information can be fair and the ultimate goal of the enterprise can be realized. Generally speaking, internal control includes five parts: control environment, risk assessment, control activities, information and communication and monitoring. Therefore, internal control