1 内部控制目标认识的局限性大概可将内部控制目标的要义归纳如下:①经济高效地实现组织的目标:②按管理当局一般的或特殊的授权进行业务活动;③保障资产的安全与信息的完整性;④防止和发现舞弊与错误;⑤保证财务报告的质量并及时提供可靠的财务信息。尽管关于内部控制目标的这些认识几乎体现了内部控制的所有动机,但随着组织外部环境的不断变迁和组织管理水 1 limitations of internal control objectives awareness Perhaps the main objectives of the internal control can be summarized as follows: ① cost-effective realization of the organization’s objectives: ② According to the management of general or special authority to carry out business activities; ③ safeguard the safety of assets and information Integrity; ④ prevent and detect fraud and errors; ⑤ ensure the quality of financial reports and provide timely and reliable financial information. Although these understandings about the goal of internal control reflect almost all the motives of internal control, as the external environment of the organization changes unceasingly and the organization and management of water