内部控制制度是指各级管理部门在本单位、本部门内部因分工而产生的相互制约、相互联系的基础上,采取一系列具有控制作用的方法、措施和程序,并予以规范化、系统化、制度化,由此所形成的一整套严密的控制机制。内部控制制度的评审就是要确定内部控制制度的健全程度和得到遵循的程度。 The internal control system refers to a series of methods, measures and procedures with a controlling role on the basis of mutual restraint and interconnection arising from the division of labor within the work units and departments of the units and departments at all levels and is standardized and systematized. Institutionalized, resulting in a set of rigorous control mechanisms. The evaluation of the internal control system is to determine the extent to which the internal control system is sound and to be followed.