内部控制为现代管理者更好地管理企业,审计师更好地进行审计,为股东能够提供更为准确的财务信息服务,并在企业中扮演着重要的角色。而内部控制的主要目的是管理和降低组织所面临的风险水平以确保财务报表的可信赖程度。为了能够提供有效且对组织或企业产生积极影响的内部控制系统,许多组织和企业选择采用标准框架为蓝本。最常见的两种内部控制框架是COSO框架和COBIT框架。而与此同时,管理者,审计师和企业 Internal control is better for modern managers to manage the enterprise, auditors to better audit, to provide shareholders with more accurate financial information services, and play an important role in the enterprise. The main purpose of internal control is to manage and reduce the level of risk faced by the organization to ensure the trustworthiness of the financial statements. In order to be able to provide an internal control system that is effective and has a positive impact on the organization or business, many organizations and businesses choose to adopt a standard framework. The two most common internal control frameworks are the COSO framework and the COBIT framework. At the same time, managers, auditors and businesses