所谓内部控制,是指企业为了保证经济业务活动的有效进行,保护资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序。广义上讲,一个企业的内部控制是指企业的内部管理控制系统,包括企业最高管理当局用来授权与指挥经营活动的各种方式、方法、核算、审核、分析各种信息资料及报告的程序与步 The so-called internal control refers to the enterprises in order to ensure the effective conduct of economic activities, to protect the safety and integrity of assets, to prevent, detect, correct errors and fraud, to ensure that the accounting information is true, lawful and complete and formulated and implemented policies and procedures. Broadly speaking, an enterprise’s internal control refers to the enterprise’s internal management control system, including the top management authority to authorize and command business activities in various ways, methods, accounting, review, analysis of various information and reporting procedures With step