内部控制评价［美］旺达·华莱士，托马斯·怀特著杨沛栋译一个经济组织的内部审计是对其内部控制的实施进行监督，是就内控设计的充分性和运作的有效性向董事会和审计委员会提供唯一保证的组织。《内部审计准则》中指出：内部审计的范围应该包括检查和评价内部控制系统的... Internal Control Evaluation [United States] Wanda Wallace, Thomas Wright’s internal audit of Yang Peidong’s translation of an economic organization supervises the implementation of its internal control, and is responsible for the adequacy of internal control design and the effectiveness of operations to the board of directors and audit. The committee provides the only guaranteed organization. According to the “Internal Auditing Standards,” the scope of internal audit should include the inspection and evaluation of internal control systems...